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

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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The Integrated Goods and Services Tax (IGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the IGST (Amendment) Act 2018 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019 , except for sections where the date of commencement different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.

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Integrated Goods and Services Tax (IGST) Act, 2017 (Section-wise/ Chapter-wise)

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