Transactions whether inter state or intra-state?

[Yatin Bhopi]

Dear expert,

We are manufacturer and having factory in Maharashtra. Please let me know whether below transaction are inter state of intra state as per place of supply (section 10 of IGST act).

Sr. No	Bill to	Ship to	Terms of conditions	Whether Intra-state\Inter state?
3	Maharashtra	Delhi	Ex-Works
5	Delhi	Maharashtra	Ex-Works
6	Delhi	Maharashtra	Transport by us (door Delivery)
7	Delhi	Karnataka	Ex-Works
9	Delhi	Delhi	Transport arrange by us to handover goods to customers transporter in Maharashtra.

AI Summary

Manufacturer Seeks Clarity on Inter-State vs. Intra-State GST Transactions Under IGST Act, Section 10, for Billing Locations A manufacturer in Maharashtra seeks clarification on whether certain transactions are inter-state or intra-state under the Goods and Services Tax (GST) framework, specifically section 10 of the IGST Act. The transactions involve different billing and shipping locations with varying terms. An expert explains that the determination is based on the movement of goods and their termination point. Transactions from Maharashtra to Delhi and Delhi to Karnataka are considered inter-state, while those from Delhi to Maharashtra are intra-state. Another transaction from Delhi to Delhi, with goods moving from Maharashtra, is also deemed inter-state.