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<h1>Understanding Section 11 of IGST Act: Place of Supply for Imports and Exports, Refunds, and Currency Rules</h1> Section 11 of the IGST Act, 2017, outlines the determination of the place of supply for goods imported into or exported from India. For imports, the place of supply is the importer's location, and IGST is always charged, with full ITC set-off available. For exports, the place of supply is outside India, and GST paid is refundable. Imports are treated as inter-State supplies, and IGST must be paid in cash. Refund provisions under Section 54 of the CGST Act apply to zero-rated supplies. Invoices can be raised in foreign currency, requiring INR conversion rates. Examples illustrate various import and export scenarios.
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