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

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

(1) Subject to the provisions of section 5, intra-state supply of goods means any supply where the location of the supplier and the place of supply are in the same State.

(2) Subject to the provisions of section 6, intra-state supply of services means any supply where the location of the supplier and the place of supply are in the same State.