Section 11 of IGST Act 2017: Place of Supply of EXIM Goods

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.

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Govt. has notified the Integrated Goods and Services Tax (IGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.

Section-wise/ Rule-wise Text of GST Acts/ Rules
CGST Act/ DefinitionsCGST Rules
IGST Act/ DefinitionsIGST Rules
UTGST Act/ DefinitionsUTGST Rules

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