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Supplies of goods and/or services in the course of inter-State trade or commerce

Section 3 - Draft-Bills-Reports - PRINCIPLES FOR DETERMINING SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER - STATE TRADE OR COMMERCE - Goods and Services Tax - Section 3 - 3. (1) Subject to the provisions of section 7, supply of goods in the .....

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e means any supply where the location of the supplier and the place of supply are in different States. (3) Supply of goods in the course of import into the territory of India till they cross the customs frontiers of India shall be deemed to be a supp .....

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