Section Section 8 of IGST Act, 2017 i.e., Intra-State Supply

Financial Year: 2017

SECTION 8 OF IGST ACT,2017

Intra-State supply

1)           Subject to the provisions of section 10,

       supply of goods

       where the location of the supplier and

       the place of supply of goods

       are in the same State or same Union territory

       shall be treated as intra-State supply:

       Provided that the following supply of goods    

       shall not be treated as intra-State supply,

       namely: -

               a)  supply of goods to or by a Special Economic Zone developer

                    or a Special Economic Zone unit;

               b) goods imported into the territory of India

                    till they cross the customs frontiers of India; or

               c) supplies made to a tourist referred to in section 15.

2)           Subject to the provisions of section 12,

supply of services

where the location of the supplier and

the place of supply of services

are in the same State or same Union territory

shall be treated as intra-State supply:

Provided that the intra-State supply of services

shall not include supply of services

to or by a Special Economic Zone developer or a Special Economic Zone unit.

 

Explanation 1.-For the purposes of this Act, where a person has –

 

(i)   an establishment in India

and any other establishment outside India;

 

(ii)  an establishment in a

State or Union territory and

any other establishment

outside that State  or Union territory; or

 

(iii) an establishment in a

State or Union territory

and any other establishment registered

within that State or Union territory,

then such establishments shall be treated as establishments of distinct persons.

 

Explanation 2.-A person carrying on a business through a branch or an agency or a representational office in any territory shall be treated as having an establishment in that territory.

 

 

Thanks

CA Rahul Gupta 

+91-80535-55086