8 Place of supply of goods imported into, or exported from India – Model IGST Law [ Nov 2016]

Model IGST Law [ Nov 2016]

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 

Section 8 Model IGST Law [ Nov 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.

[ Read Place of Supply in GST – India / Place of Supply Rules GST : -Detailed Analysis with Examples ]