Which place is treated as place of supply in case of Import?

CA Final · Integrated Business Solutions (Multidisciplinary Case Study) · MTP · January 2026
Which place is treated as place of supply in case of Import?

Suggested Answer and Working Notes:

The place of supply of goods, imported into India is the location of the importer [Section 11 of the IGST Act, 2017] - Punjab.
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