Section 11: Place of supply of goods imported into, or exported from India

Q: What does Section 11 of The Integrated Goods and Services Tax Act, 2017 (IGST) deal with?

Section 11 IGST pertains to "Place of supply of goods imported into, or exported from India". It is part of the The Integrated Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 11 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs place of supply of goods imported into, or exported from India. As verified on 22 May 2026.

Q: Is Section 11 IGST still in force?

Yes, Section 11 of the The Integrated Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 11 IGST?

धारा 11 IGST is the Devanagari Hindi reference for Section 11 of the The Integrated Goods and Services Tax Act, 2017. Section 11 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs place of supply of goods imported into, or exported from India. As verified on 22 May 2026.

Q: What is Dhara 11 IGST?

Dhara 11 IGST is the Roman Hindi reference for Section 11 of the The Integrated Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 11 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs place of supply of goods imported into, or exported from India. As verified on 22 May 2026.

Q: How to cite Section 11 of The Integrated Goods and Services Tax Act, 2017?

Cite as: "Section 11, The Integrated Goods and Services Tax Act, 2017 (IGST)" in legal briefs. For academic writing, use the BlueBook format: The Integrated Goods and Services Tax Act, 2017, 2017, § 11 (India).

Law on Tips Editorial Board

- The place of supply of goods,-

imported into India shall be the location of the importer;
exported from India shall be the location outside India.