Section Section 7 of IGST Act, 2017 i.e., Inter State Supply
Financial Year: 2017
SECTION-7 OF IGST ACT,2017
Inter-State supply
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1. Subject to the provisions of section 10,
supply of goods,
where the location of the supplier
and the place of supply are in-
(a) two different States;
(b) two different Union territories; or
(c) a State and a Union territory,
shall be treated as a
supply of goods in the course of
inter-State trade or commerce.
2. Supply of goods imported
into the territory of India,
till they cross customs frontiers of India,
shall be treated to be a supply of goods in the
course of inter State trade or commerce.
3. Subject to the provisions of section 12,
supply of services,
where the location of the supplier
and the place of supply are in-
(a) two different States;
(b) two different Union territories; or
(c) a State and a Union territory,
shall be treated as a supply of services in the
course of inter-State trade commerce.
4. Supply of services imported
into the territory of India
shall be treated to be a supply of services in
the course of inter-State trade or commerce.
5. Supply of goods or services or both, -
(a) when the supplier is located in Indiaand the place of supply is outside India;
(b) to or by a SEZ developer (Special Economic Zone developer)
or a SEZ unit (Special Economic Zone unit); or
(c) in the taxable territory,
not being an intra-State supply and
covered elsewhere in this section,
shall be treated to be a supply of goods or
services or both in the course of inter - State
trade or commerce.
Thanks
CA Rahul Gupta
+91-80535-55086