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What is an area of supply in the event of importation of products?

18. What is an area of supply in the event of importation of products?

1. Owner of the Goods
2. Importer Location
3. Place where goods are being delivered after customs clearance
4. Custom Port

Answer: B) Importer Location

Explanation:

The spot of supply of any products brought into India is the area of the shipper. Subsequently, assuming that a merchant is situated in the territory of Tamil Nadu, the state's portion of IGST will go to Tamil Nadu.