INTRA-STATE SUPPLY OF GOODS SECTION 8

[Amit Sharma]

The following supply of goods even made within state, shall not be treated as Intra-State supply:-

1. Import of goods.

2. Export of goods.

3. Supply of goods to SEZ units.

4. Supply of goods by SEZ units.

5. Supply of goods by SEZ developers.

6. Supply of goods to SEZ developers.

7. Supplies made to tourist leaving India being a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes, where such supply of goods is taken out of India by him. It shall be treated as supply of export out of India.