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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 5: Levy and collection
- Section 14: Special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 4: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- Section 18: Transfer of input tax credit
- Section 1: Short title, extent and commencement
Related Acts
* Only for reference.