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GST / Acts

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Principles for Determining Supply of Goods and/or Services in The Course of Inter-State Trade or Commerce

3.      Supplies of goods and/or services in the course of inter-State trade or commerce

(1)           Subject to the provisions of section 5, supply of goods in the course of inter-State trade or commerce means any supply where the location of the supplier and the place of supply are in different States.

(2)           Subject to the provisions of section 6, supply of services in the course of inter­State trade or commerce means any supply where the location of the supplier and the place of supply are in different States.

3A.    Supplies of goods and/or services in the course of intra-State trade or commerce

(1)          Subject to the provisions of section 5, intra-state supply of goods means any supply where the location of the supplier and the place of supply are in the same State.

(2)          Subject to the provisions of section 6, intra-state supply of services means any supply where the location of the supplier and the place of supply are in the same State.

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