Place of supply in case of imports and exports of goods :
“Export of goods” with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India – section 2(5) of IGST Act.
“Import of goods” with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India – section 2(10) of IGST Act
The place of supply of goods imported into India shall be the location of the importer – section 11(a) of IGSTAct.
The place of supply of goods exported from India shall be the location outside India- section 11(b) of IGST Act.
Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce – section 7(2) of IGST Act.
“Customs frontiers of India” means the limits of a customs area as defined in section 2 of the Customs Act, 1962 – section 2(4) of IGST Act.
Thus, in case of import of goods, only IGST can apply. SGST and CGST will never apply.