NYAYA SIGNAL
Central · 2017 · Section 11
Section 11 — Place of supply of goods imported into, or exported from India.
The Integrated Goods and Services Tax Act, 2017
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.