https://www.taxtmi.com/acts?id=24129 Section 8 treats a supply as an intra-State supply where the supplier's location and the place of supply are in the same State or Union territory, subject to exclusions: for goods, supplies to or by SEZ developers/units, imported goods until crossing the customs frontier, and tourist supplies are not intra State; for services, supplies to or by SEZ developers/units are excluded. The section also provides that separate establishments in different territories are distinct persons and that branches, agencies, or representational offices constitute establishments in the territory where they operate. en-us Mon, 27 Mar 2017 18:44:17 +0530 Tue, 31 Aug 2021 17:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24129 Section 8 treats a supply as an intra-State supply where the supplier's location and the place of supply are in the same State or Union territory, subject to exclusions: for goods, supplies to or by SEZ developers/units, imported goods until crossing the customs frontier, and tourist supplies are not intra State; for services, supplies to or by SEZ developers/units are excluded. The section also provides that separate establishments in different territories are distinct persons and that branches, agencies, or representational offices constitute establishments in the territory where they operate. Act-Rules GST Mon, 27 Mar 2017 18:44:17 +0530 https://www.taxtmi.com/acts?id=24129