Provisions under Section 11 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Place of supply of goods imported into, or exported from India”, are as under:
Section 11 of IGST Act 2017: Place of Supply of goods imported into, or exported from India (CHAPTER V – PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH)
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. CBEC notifies 1st July 2017 as the Commencement date for Section 11 of the IGST Act 2017, vide Notification 3/2017 Integrated Tax.
Govt. has notified the Integrated Goods and Services Tax (IGST) Act, 2017 on 12 April, 2017, followed with Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the IGST/ Amendment Acts from time to time, except where specifically mentioned in the respective IGST/ Amendment Acts.
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