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of <h1>Intra-State Supply Defined: Supplier and Supply Location Within Same State; Exceptions Include SEZ and Tourist Supplies.</h1> Intra-State supply, as defined in the Integrated Goods and Services Tax Act, 2017, occurs when the supplier's location and the place of supply are within the same State or Union territory. Exceptions include supplies involving a Special Economic Zone, imported goods until they cross customs frontiers, and supplies to tourists. Intra-State supply of services excludes those involving Special Economic Zones. Establishments in different locations, whether within India or internationally, are considered distinct entities. A business operating through branches or agencies in any territory is deemed to have an establishment there.
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