Bare ActsThe Integrated Goods and Services Tax Act, 2017

Section 11

Amendment status not verified — confirm the current text below against the official source.

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.

Section 11 – The Integrated Goods and Services Tax Act, 2017 | DailyLaw.ai