Section 8 - Place of supply of goods imported into, or exported from India - MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016]
MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016]
Chapter IV
PLACE OF SUPPLY OF GOODS AND/OR SERVICES
Contents
8. Place of supply of goods imported into, or exported from India
(1) The place of supply of goods imported into India shall be the location of the importer.
(2) The place of supply of goods exported from India shall be the location outside India.
