Inter-State supply under GST depends on location of supplier and place of supply, including imports and SEZ-related transactions. Inter-State supply under the Integrated Goods and Services Tax framework is determined by the location of the supplier and the place of supply. Supply of goods and services is treated as inter-State where the supplier and place of supply are in different States, different Union territories, or a State and a Union territory, subject to the relevant provisions. Imported goods and imported services are also treated as inter-State supply, along with supplies where the supplier is in India and the place of supply is outside India, supplies to or by a Special Economic Zone developer or unit, and other non-intra-State supplies in the taxable territory.
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.
Inter-State supply under GST depends on location of supplier and place of supply, including imports and SEZ-related transactions.
Inter-State supply under the Integrated Goods and Services Tax framework is determined by the location of the supplier and the place of supply. Supply of goods and services is treated as inter-State where the supplier and place of supply are in different States, different Union territories, or a State and a Union territory, subject to the relevant provisions. Imported goods and imported services are also treated as inter-State supply, along with supplies where the supplier is in India and the place of supply is outside India, supplies to or by a Special Economic Zone developer or unit, and other non-intra-State supplies in the taxable territory.
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