Integrated Goods and Services Tax Act, 2017

Section 11 IGST Act: Place of Supply for Imported or Exported Goods

Section 11 of the Integrated Goods and Services Tax Act, 2017 determines the place of supply for goods imported into India and goods exported from India. It is a short provision, but it is important because place of supply helps determine the GST treatment of cross-border supplies of goods.

Updated: 27 September 2026

Text and meaning of Section 11

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

The place of supply of goods:

(a) Goods imported into India: the location of the importer.

(b) Goods exported from India: the location outside India.

In practical terms, Section 11 provides a specific place-of-supply rule for cross-border movement of goods. It applies instead of the general rules in Section 10 of the IGST Act, which expressly deals with goods other than goods imported into or exported from India.

Imported goods: location of the importer

Where goods are imported into India, Section 11(a) fixes the place of supply at the location of the importer. The rule links the place of supply to the person importing the goods rather than merely to the port, airport or customs station through which the goods enter India.

Exported goods: location outside India

Where goods are exported from India, Section 11(b) fixes the place of supply at a location outside India. This rule should be read with the other provisions of the IGST Act governing exports and zero-rated supplies, including Section 16 of the IGST Act.

Section 11 at a glance

Transaction	Place of supply under Section 11
Goods imported into India	Location of the importer
Goods exported from India	Location outside India

Why place of supply matters

Place of supply is one of the statutory factors used under the IGST framework to identify the nature of a supply and the applicable tax treatment. For domestic supplies of goods, the relevant place-of-supply rules are primarily contained in Section 10. Section 11 is the special rule for imports and exports of goods.

Important: Section 11 determines the place of supply. Questions concerning levy on imported goods, customs valuation, exemptions, export procedures, refunds or zero-rating may also require reference to other provisions of the IGST Act, CGST Act, Customs law, rules and applicable notifications.

Related IGST provisions

Section 7 - Inter-State supply | Section 10 - Place of supply of other goods | Section 12 - Place of supply of services in India | Section 13 - Cross-border services | Section 16 - Zero-rated supply