Supplies of goods and/or services in the course of intra-State trade or commerce

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....ADE OR COMMERCE<br>MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016]<br>4. Supplies of goods and/or services in the course of intra-State trade or commerce (....

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....the customs frontiers of India. (2) Subject to the provisions of section 9, intra-State supply of services means any supply of services where the location of the supplier and the place of supply are....