SECTION-7 OF IGST ACT,2017

Inter-State supply

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