Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Section 4 Defines Intra-State Supply of Goods and Services under Model IGST Act 2016, Excludes SEZ and Imports.</h1> Section 4 of the Model Integrated Goods and Services Tax Act, 2016, defines intra-State supply of goods and services. Intra-State supply of goods occurs when both the supplier's location and the place of supply are within the same State, excluding transactions involving SEZ developers or units and goods imported into India until they cross customs frontiers. Similarly, intra-State supply of services is defined as occurring within the same State, excluding services to or by SEZ developers or units. These provisions are subject to sections 7 and 9 of the Act, respectively.