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.
(a) imported into India shall be the location of the importer;
(b) exported from India shall be the location outside India.
Source footnotes
India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.