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<h1>Intra-state supply rule: supplier location and place of supply in the same State determine GST applicability under IGST rules.</h1> Intra state supply is established where the location of the supplier and the place of supply are in the same State: for goods and for services respectively, each is intra state when supplier location and place of supply coincide in the same State, subject to the applicable place of supply provisions under the IGST framework.