https://www.taxtmi.com/article/detailed?id=12582 Classification as Inter-State Supply or Intra-State Supply depends on the supplier's location and the place of supply: different states or supplies involving imports, exports, or SEZs attract IGST, while supplies within the same state attract concurrent CGST and SGST. Intra-state supplies result in CGST and SGST collected by the vendor and apportioned to central and state governments; inter-state supplies are taxed under IGST. Valuation for both types is based on the same price or value principles under the governing GST valuation provisions. en-us Thu, 02 May 2024 19:00:15 +0530 Thu, 02 May 2024 19:00:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12582 Classification as Inter-State Supply or Intra-State Supply depends on the supplier's location and the place of supply: different states or supplies involving imports, exports, or SEZs attract IGST, while supplies within the same state attract concurrent CGST and SGST. Intra-state supplies result in CGST and SGST collected by the vendor and apportioned to central and state governments; inter-state supplies are taxed under IGST. Valuation for both types is based on the same price or value principles under the governing GST valuation provisions. Articles Goods and Services Tax - GST Thu, 02 May 2024 19:00:15 +0530 https://www.taxtmi.com/article/detailed?id=12582