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<h1>Intra-State supply rules define when supplies are intra-State and specify exclusions including SEZ transactions and imports.</h1> Section 8 treats a supply as an intra-State supply where the supplier's location and the place of supply are in the same State or Union territory, subject to exclusions: for goods, supplies to or by SEZ developers/units, imported goods until crossing the customs frontier, and tourist supplies are not intra State; for services, supplies to or by SEZ developers/units are excluded. The section also provides that separate establishments in different territories are distinct persons and that branches, agencies, or representational offices constitute establishments in the territory where they operate.
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