The Integrated Goods and Services Tax Act, 2017
Chapter-V Place of Supply of Goods or Services or Both
Section 11: Place of supply of goods imported into, or exported from India.
11. 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.
References
Enforcement:
Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 662(E) dated 28.06.2017].