Place of supply of goods imported into, or exported from India
Section 8
Bill
PLACE OF SUPPLY OF GOODS AND/OR SERVICES
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
8. Place of supply of goods imported into, or exported from India
(1) The place of supply of goods imported into India shall be the location of the importer.
(2) The place of supply of goods exported from India shall be the location outside India.
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Statute, statu
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