Section 11 - Place of supply of goods imported into, or exported from India

11. Place of supply of goods imported into, or exported from India.[1]

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.

[1] This Section was made effective by Notification No. 03/2017-Integrated Tax dt. 28-06-2017 wef 01-07-2017.