Section 3 - Supplies of goods and/or services in the course of inter-State trade or commerce - Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016

CHAPTER- II

PRINCIPLES FOR DETERMINING SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER-STATE TRADE OR COMMERCE

3. Supplies of goods and/or services in the course of inter-State trade or commerce

(1) Subject to the provisions of section 5, supply of goods in the course of inter-State trade or commerce means any supply where the location of the supplier and the place of supply are in different States.

(2) Subject to the provisions of section 6, supply of services in the course of inter-State trade or commerce means any supply where the location of the supplier and the place of supply are in different States.