TMI BlogDetermination of nature of supply - Inter State supply [ Section 7 of IGST Act ]X X X X Extracts X X X X X X X X Extracts X X X X ..... ) , where the location of the supplier and the place of supply are in: Two different States; or Two different Union territories; or A State and a Union Territory. Inter state of supply of Goods or service (Import of Goods or Services) [ Section 7(2) 7(4) ] Supply of goods imported ( Import of goods ) into the territory of India, till they cross the customs frontiers of India , shall be treated to be a supply of goods in the course of inter-State trade or commerce. Supply of services imported ( Import of services ) into the territory of India shall be treated to be a supply of services in the course of inter-State trade or commerce . As per section 7(1)(b) of CGST Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being an intra-State supply and not covered elsewhere in this section As per First proviso of section 8 of IGST Act, supplies made to a tourist referred to in section 15 . goods or services imported into the territory of India till they cross the customs frontiers of India; shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce. Important clarification issued by CBIC Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply [ Circular No. 90/09/2019 -GST Dated 18 th February, 2019 ] After introduction of GST, which is a destination-based consumption tax, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or a SEZ unit shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce. Whereas, as per section 12(3)(c) of the IGST Act, 2017) , the place of supply of services by way of accommodation in any immovable property for organising any functions shall be the location at which the immovable property is located. Thus, in such cases, if the location of the supplier and the place of supply is in the same State/ Union territory, it would be treated as an intra-State supply. It is therefore, clarified that services of short term accommodation, conferencing, banqueting etc., provided to a SEZ developer or a SEZ unit shall be treated as an inter-State supply. - Manuals - Ready reckoner - Law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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