Place of supply of goods imported into, or exported from India.
Section 11
GST
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Integrated Goods And Services Tax Act, 2017
Place of supply of goods imported into, or exported from India.
\n11. The place of supply of goods,
\n (a) imported into India shall be the location of the importer;
\n (b) exported from India shall be the location outside India.
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