https://www.taxtmi.com/manuals?id=3179 Determination of whether a supply is an inter-State supply depends on the locations of the supplier and the place of supply; supplies across different States or Union territories, imports until crossing customs frontiers, and supplies from India to outside India (including to or by SEZ developers/units) are treated as inter State. Place of supply rules govern tax treatment; invoicing must state place of supply and State to secure destination based tax allocation, with noncompliance attracting penal provisions. en-us Sat, 07 Oct 2023 13:26:00 +0530 Thu, 20 Mar 2025 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3179 Determination of whether a supply is an inter-State supply depends on the locations of the supplier and the place of supply; supplies across different States or Union territories, imports until crossing customs frontiers, and supplies from India to outside India (including to or by SEZ developers/units) are treated as inter State. Place of supply rules govern tax treatment; invoicing must state place of supply and State to secure destination based tax allocation, with noncompliance attracting penal provisions. Manuals GST Sat, 07 Oct 2023 13:26:00 +0530 https://www.taxtmi.com/manuals?id=3179