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Home Acts & Rules GST Acts INTEGRATED GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter IV DETERMINATION OF NATURE OF SUPPLY This
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Section 8 - Intra-State supply. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

Extract

..... 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 c .....

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

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