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Section 11 - Integrated Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017
11. Place of supply of goods imported into, or exported from India.-
The place of supply of goods,-
(a) imported into India shall be the location of the importer;
(b) exported from India shall be the location outside India.
Related Sections
- Section 14: Special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 19: Tax wrongfully collected and paid to Central Government or State Government
- Section 9: Supplies in territorial waters
- Section 17: Apportionment of tax and settlement of funds
- Section 24: Laying of rules, regulations and notifications
Related Acts
- Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
- Chief Election Commissioner and Other Election Commissioners (Appointment, Conditions of Service and Term of Office) Act, 2023
- Anti-Hijacking Act, 2016
- Commercial Courts, Commercial Division and Commercial Appellate Division of High Courts (Amendment) Act, 2018
- Payment of Gratuity (Amendment) Act, 2018
* Only for reference.