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of <h1>Inter-State Trade Criteria: Supplier and Place of Supply in Different States Under IGST Act, 2016, Sections 7 and 9.</h1> The Integrated Goods and Services Tax Act, 2016, outlines criteria for determining inter-State trade or commerce. A supply of goods or services is considered inter-State if the supplier and place of supply are in different States. This includes imports into India until they cross customs frontiers, exports where the supplier is in India and the place of supply is outside, and transactions involving SEZ developers or units. Supplies not classified as intra-State or covered elsewhere in the section are also deemed inter-State. These provisions are subject to sections 7 and 9 of the Act.
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