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    <title>Place of supply of goods imported into, or exported from India.</title>
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    <description>Place of supply of goods imported into India is the location of the importer, while the place of supply of goods exported from India is the location outside India. The provision fixes the supply location by reference to import and export movement of goods, distinguishing domestic import transactions from outbound export transactions for GST purposes.</description>
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      <description>Place of supply of goods imported into India is the location of the importer, while the place of supply of goods exported from India is the location outside India. The provision fixes the supply location by reference to import and export movement of goods, distinguishing domestic import transactions from outbound export transactions for GST purposes.</description>
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