Intra-State supply requires supplier and place of supply to be in the same State, subject to specified statutory exclusions.

Intra State supply arises where the supplier's location and the place of supply are in the same State or Union Territory, making supplies of goods and services intra State. Exclusions include supplies to or by a Special Economic Zone developer or unit, goods or services imported until they cross customs frontiers, and supplies made to a tourist, each of which prevents classification as intra State supply despite geographic coincidence.

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