Intra-State supply.

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..... following supply of goods shall not be treated as intra-State supply, namely: (i) supply of goods to or by a Special Economic Zone developer or a Special Economic Zone unit; (ii) goods 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. (2) Subject to the provisions of section 12, supply .....

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..... establishments of distinct persons. Explanation 2. A person carrying on a business through a branch or an agency or a representational office in any territory shall be treated as having an establishment in that territory. ****** Notes 1. Omitted vide Integrated Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-02-2019 before it was read as being a business .....

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