Inter-State supply for warehoused goods: taxpayers who paid central and state tax are deemed compliant if amounts match integrated tax Supply of goods deposited in customs bonded warehouses is an inter-State supply; due to lack of portal functionality for July 2017-March 2018, some suppliers reported and paid central tax and state tax instead of integrated tax. As a one-time exception, such suppliers will be deemed to have complied with tax payment obligations provided the combined central and state tax paid equals the integrated tax otherwise payable on those supplies.