Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Entire Act] Union of India - Section Section 5 in THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 5. In section 12 of the principal Act, in sub-section (8), the following proviso shall be inserted, namely: "Provided that where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods.".
