<p style="text-align:justify"><span style="font-size:14px">Imports -</span></p>

<p style="text-align:justify"><span style="font-size:14px">The place of supply of goods imported into India shall be the location of the importer.</span></p>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px">Exports-</span></p>

<p style="text-align:justify"><span style="font-size:14px">The place of supply of goods exported from India shall be the location outside India.</span></p>