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.
| Note: CBEC notifies 01/07/2017 as the commencement date vide Notification 3/2017. |
Amendments History:
NA
—-
| IGST Act 2017: Last updated 30/11/2023 |
| The IGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through IGST Extension to J&K Act 2017, IGST (Amendment) Act 2018. Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023, IGST (Amendment) Act, 2023 including various Notifications/ Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective IGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments in the IGST Act, 2017 made through various Notifications issued by the CBIC from time to time (upto 30th November, 2023), with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
| Latest Updates from CBIC |
| For index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/Rule-wise Text of GST Acts/Rules: GST Updates |