https://www.taxtmi.com/acts?id=24129 Intra-State supply is determined by whether the location of the supplier and the place of supply are in the same State or same Union territory, subject to the applicable place-of-supply provisions. Goods or services supplied to or by a Special Economic Zone developer or Special Economic Zone unit are excluded, and imported goods are excluded until they cross the customs frontiers of India. The provision also deems specified establishments to be distinct persons and treats business through a branch, agency, or representational office as an establishment in that territory. en-us Mon, 27 Mar 2017 18:44:17 +0530 Wed, 24 Jun 2026 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24129 Intra-State supply is determined by whether the location of the supplier and the place of supply are in the same State or same Union territory, subject to the applicable place-of-supply provisions. Goods or services supplied to or by a Special Economic Zone developer or Special Economic Zone unit are excluded, and imported goods are excluded until they cross the customs frontiers of India. The provision also deems specified establishments to be distinct persons and treats business through a branch, agency, or representational office as an establishment in that territory. Act-Rules GST Mon, 27 Mar 2017 18:44:17 +0530 https://www.taxtmi.com/acts?id=24129