Section 11. Place of supply of goods imported into, or exported from India
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Act
Integrated Goods and Services Tax Act, 2017
Section number
11
Section reader
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.
