INTRA-STATE SUPPLY OF GOODS SECTION 8

Amit Sharma

Transactions Excluded from Intra-State Supplies Under GST: SEZ Deals, Imports/Exports, Tourist Goods as Exports. Certain transactions within a state are not considered intra-state supplies under the Goods and Services Tax (GST) framework. These include the import and export of goods, supplies to and from Special Economic Zone (SEZ) units and developers, and supplies to tourists leaving India who are not normally residents and stay for less than six months for non-immigrant purposes. Such tourist supplies, when taken out of India, are treated as exports. (AI Summary)

The following supply of goods even made within state, shall not be treated as Intra-State supply:-

1. Import of goods.

2. Export of goods.

3. Supply of goods to SEZ units.

4. Supply of goods by SEZ units.

5. Supply of goods by SEZ developers.

6. Supply of goods to SEZ developers.

7. Supplies made to tourist leaving India being a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes, where such supply of goods is taken out of India by him. It shall be treated as supply of export out of India.

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INTRA-STATE SUPPLY OF GOODS SECTION 8