- 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.
Chapter VP — lace of Supply of Goods or Services or Both
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- 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.
Printed from Law on Tips • The Integrated Goods and Services Tax Act, 2017