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

Section 4 - 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 4 - 4. (1) Subject to t .....

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of goods shall not include: (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 .....

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