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Determination of nature of supply - Intra state Supply [ Section 8 of IGST Act ] - GST Ready Reckoner - GSTExtract Determination of Nature of supply Intra - State supply [ Section 8 of IGST Act, 2017 ] It has been defined as subject to the provision of section 10 or 12 of IGST Act , any supply where the location of the supplier and the place of supply are in the same State or Union Territory. Supply of goods within the State or Union Territory; Supply of services within the State or Union Territory. the following supply of goods shall not be treated as intra-State supply, namely: (i) supply of goods or services to or by a Special Economic Zone developer or a Special Economic Zone unit; (ii) goods or services imported into the territory of India till they cross the customs frontiers of India; or (iii) supplies made to a tourist referred to in section 15 .
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