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<h1>Inter-state supplies: supplies across states attracting IGST; intra-state supplies occur where supplier and place of supply are in same state.</h1> Inter-state and intra-state supplies are determined by the geographic relation between the supplier and the place of supply: intra-state supplies occur when both are in the same state; inter-state supplies occur when they are in different states, with the latter attracting the IGST regime.
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