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

Article 4 - PRINCIPLES FOR DETERMINING SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER - STATE TRADE OR COMMERCE - Goods and Services Tax - Article 4 - 4. (1) Subject to the provisions of secti .....

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clude: (i) supply of goods to or by a SEZ developer or to or by an SEZ unit; (ii) supply of goods brought into India in the course of import till they cross the customs frontiers of India. (2) Subject .....

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