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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 21: Import of services made on or after the appointed day
- Section 22: Power to make rules
- Section 24: Laying of rules, regulations and notifications
- 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
Related Acts
* Only for reference.