Section 8 - Intra-State supply. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

..... Intra-State supply. 8. (1) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply: Provided that the following supply of goods shall not be treated as intra-State supply, namely: (i) supply of goods to or by a Special Economic Zone developer or a Special Economic Zone unit; (ii) goods imported into the territory of India till they cross the cu .....

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Section 8 - Intra-State supply. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

x x x x x   Extracts   x x x x x