Chapter V - Place of supply of goods or services
Section 11
Section 11: Place of supply of imported and exported goods
Section 11 gives a short, separate place-of-supply rule for imported and exported goods.
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Need advice on Section 11?
This article is for general information. Refer to the Integrated Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Key takeaways
Imported goods
The place of supply is the location of the importer.
Exported goods
The place of supply is a location outside India.
Use with other provisions
Read this with IGST Sections 5, 7 and 16 for the charge, inter-State character and zero rating.
Imported goods
The place of supply is the location of the importer.
Exported goods
The place of supply is a location outside India.
Use with other provisions
Read this with IGST Sections 5, 7 and 16 for the charge, inter-State character and zero rating.
Practical checklist
Do
- Confirm whether the goods are imported or exported.
- Identify the importer location or destination outside India.
- Reconcile customs and export records with the GST treatment.
Frequently asked questions
Does the ordinary domestic goods rule in Section 10 decide an import?
No. Section 11 expressly governs goods imported into or exported from India.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026