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<h1>Draft Integrated GST Act Defines Inter-State Trade by Supplier Location and Place of Supply, Referencing Sections 5 and 6.</h1> Supplies of goods or services in inter-State trade or commerce are defined by the location of the supplier and the place of supply being in different states. This applies to both goods and services, with specific provisions outlined in sections 5 and 6 of the Draft Integrated Goods and Services Tax Act, 2016. The principles aim to clarify the conditions under which a supply is considered inter-State, thereby guiding the application of relevant tax regulations.