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

Section 11 - Determining the Place of Supply for Imported and Exported Goods

This section explains how to determine the place of supply for goods that are imported into or exported from India. For goods imported into India, the place of supply is considered to be the location of the importer. Conversely, for goods exported from India, the place of supply is the location outside India where the goods are sent. This distinction helps in identifying the jurisdiction for tax purposes on goods that cross international borders.