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Customs frontiers of India - GST Ready Reckoner - GSTExtract Section 2(4) of IGST Act, 2017 customs frontiers of India means the limits of a customs area as defined in section 2 of the Customs Act, 1962 Section 2(11) of Customs Act, 1962 Customs area means the area of a customs station or a warehouse and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities.
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