IGST In case of importation of goods into India what is the location of supply of goods?

Raju Choudhary

Staff member
Ans. The location of the importer is the place of supply of goods in case of importation of goods into India. It may be noted that the term importer has not been defined in the Revised Model IGST Law. Therefore, the meaning given under Customs Act, 1962 will have to be taken. As per section 2(26) of the Customs Act, 1962 "importer", in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes any owner or any person holding himself out to be the importer.