11. Place of supply of goods imported into, or exported from India.–
–The place of supply of
goods,––
1. The words “being a business vertical” omitted by Act 32 of 2018, s. 4 (w.e.f 1-2-2019).
8
(a) imported into India shall be the location of the importer;
(b) exported from India shall be the location outside India.
