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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Inter-state and intra-state supply classification depends on supplier location and place of supply under IGST Act provisions.</h1> Classification under GST depends on the supplier's location relative to the place of supply: where they are in the same State the transaction is an intra-state supply; where they are in different States the transaction is an inter-state supply. These definitions are provided in the IGST Act and reflected in related GST guidance documents.

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