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IndiaAuditLens Law Library

Section 11 of the IGST Act, 2017

From the IndiaAuditLens Law Library

GST›IGST Act, 2017

At a glance

Procedure, powers and definitions

  • 11(a)For goods imported into India, the place of supply is the importer’s location.
  • 11(b)For goods exported from India, the place of supply is the location outside India.

Section 11 determines the place of supply for goods imported into or exported from India. Imported goods take the importer’s location as their place of supply. Exported goods take the location outside India. The section came into force on 1 July 2017 and states distinct location rules according to the direction of movement of the goods.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 11, verbatim (show)

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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Goods imported into India 11(a)

Questions to answer on the file3 questions
Ticks stay in this browser only.

Goods exported from India 11(b)

Questions to answer on the file2 questions
Ticks stay in this browser only.

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (2)

NumberDateSubject
Notification No. 03/2019-Integrated Tax (Rate)29 March 2019Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
Notification No. 04/2017-Integrated Tax (Rate)28 June 2017Reverse charge on certain specified supplies of goods under section 5 (3) amended by a later instrument

Unsettled questions

The words of section 11 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. No additional silent-text interpretation is asserted; disputed factual characterisation remains a person’s task.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 11. Place of supply of goods imported into, or exported from India". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links