Place of supply rules: imports treated at the importer's location, exports treated at a location outside the territory. The provision designates the place of supply for cross-border goods: for goods imported into India the place of supply is the location of the importer; for goods exported from India the place of supply is the location outside the territory, determining territorial classification under the IGST framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply rules: imports treated at the importer's location, exports treated at a location outside the territory.
The provision designates the place of supply for cross-border goods: for goods imported into India the place of supply is the location of the importer; for goods exported from India the place of supply is the location outside the territory, determining territorial classification under the IGST framework.
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