Intra-State supply under GST depends on location matching the place of supply, with key exclusions for special economic zones and imports. Intra-State supply is determined by whether the location of the supplier and the place of supply are in the same State or same Union territory, subject to the applicable place-of-supply provisions. Goods or services supplied to or by a Special Economic Zone developer or Special Economic Zone unit are excluded, and imported goods are excluded until they cross the customs frontiers of India. The provision also deems specified establishments to be distinct persons and treats business through a branch, agency, or representational office as an establishment in that 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.
Intra-State supply under GST depends on location matching the place of supply, with key exclusions for special economic zones and imports.
Intra-State supply is determined by whether the location of the supplier and the place of supply are in the same State or same Union territory, subject to the applicable place-of-supply provisions. Goods or services supplied to or by a Special Economic Zone developer or Special Economic Zone unit are excluded, and imported goods are excluded until they cross the customs frontiers of India. The provision also deems specified establishments to be distinct persons and treats business through a branch, agency, or representational office as an establishment in that territory.
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