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            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.

            <h1>Place of supply rules for imports and exports determine IGST liability, ITC utilisation hierarchy, and refund eligibility.</h1> Imports are treated as supplies to the importer's location in India and attract IGST as inter state supplies, with ITC of IGST available and a prescribed hierarchy for utilising credits (IGST then CGST then SGST) and remaining IGST payable in cash; exports are supplies outside India eligible for refund under zero rating and related refund provisions. Foreign currency invoicing is permitted provided INR conversion rates and INR amounts are shown.

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