Section 11 IGST Act 2017
[ Section 11 IGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ]
Section 11 IGST Act 2017 deals with Place of supply of goods imported into, or exported from India. and is covered in CHAPTER V -PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 received the Assent of the President of India on 12th April 2017. This is an Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.)
Place of supply of goods imported into, or exported from India.
11. 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.
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