Determination of Place of supply of Goods imported into, or exported from Indian [ Section - 11 of IGST, 2017 ]

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..... No. Section Nature of Supply of goods Place of Supply GST 1 11(a) Import of goods into India Location of Importer. Always IGST is charged for imports. 2 11(b) Export of goods from India Location of outside of India. GST on exports are eligible for refund. * All imports will be deemed as inter-State supplies for the purposes of levy of GST. IGST is leviable on imports in addition....

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....aid on zero-rated supplies of goods or services or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilized input tax credit. Identical provisions exist under the IGST Act, 2017 and relevant SGST/UTGST Acts. * Also, whenever an Indian entity raises an invoice in foreign currency, it can charge....

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....bery, Noida, U.P. to M/s Brubery, Gujarat Place of Supply of goods : - M/s Brubery, Noida, U.P Nature of Transaction: - Inter-state supply Example 2:- Penta Pvt. Ltd. imports electric kettles from China for its Kitchen Store in Noida, Uttar Pradesh. Penta Pvt. Ltd. is registered in Uttar Pradesh. Place of supply of goods :- Noida, Uttar Pradesh. Nature of Transaction :- Inter-state suppl....