https://www.taxtmi.com/article/detailed?id=7553 A sale is inter State under the Central Sales Tax Act when the sale occasions movement of goods from one State to another or when title documents are transferred during such movement; delivery to a carrier or bailee determines commencement and termination of movement. Under GST, supply replaces sale/service: where the supplier location and place of supply are in the same State it is intra State (subject to SEZ and import exceptions), and where they are in different States/Union territories it is inter State, with distinct establishments treated as distinct persons for place of supply purposes. en-us Fri, 18 Aug 2017 08:19:23 +0530 Fri, 18 Aug 2017 08:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7553 A sale is inter State under the Central Sales Tax Act when the sale occasions movement of goods from one State to another or when title documents are transferred during such movement; delivery to a carrier or bailee determines commencement and termination of movement. Under GST, supply replaces sale/service: where the supplier location and place of supply are in the same State it is intra State (subject to SEZ and import exceptions), and where they are in different States/Union territories it is inter State, with distinct establishments treated as distinct persons for place of supply purposes. Articles Goods and Services Tax - GST Fri, 18 Aug 2017 08:19:23 +0530 https://www.taxtmi.com/article/detailed?id=7553