The Integrated Goods and Services Tax Act, 2017
Section 11. Place of supply of goods imported into, or exported from India.
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.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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