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of <h1>Place of Supply for Goods Under IGST Act 2017: Location of Importer for Imports, Location Outside India for Exports.</h1> The place of supply for goods under the Integrated Goods and Services Tax Act, 2017, is determined based on the location of the transaction. For goods imported into India, the place of supply is the location of the importer. Conversely, for goods exported from India, the place of supply is the location outside India.
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