Intra State supply definition limits taxable transactions to supplies where supplier and place coincide, excluding SEZ dealings and imports. Intra State supply exists where the location of the supplier and the place of supply are in the same State; intra State supply of goods excludes supplies to or by SEZ developers or units and goods imported into India until they cross the customs frontier, and intra State supply of services excludes supplies to or by SEZ developers or units, all subject to other applicable provisions.