Place of supply of goods imported into, or exported from India
IGST s.11, IGST Act
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On imports the place of supply is the importer’s location, so IGST reaches the importing State. On exports it is the place outside India, which keeps the supply zero-rated.
The exact words of the law
232 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(a) imported into India shall be the location of the importer;
(b) exported from India shall be the location outside India.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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