What are inter-state supplies and intra-state supplies?

What are inter-state supplies and intra-state supplies?

Add Comment
2 Answer(s)

Inter-state and intra-state supplies have specifically been defined in Section 3 and 3A of IGST Act respectively. Broadly, where the location of the supplier and the place of supply are in same state it will be intra-state and where it is in different states it will be inter-state supplies.

Answered on June 8, 2017.
Add Comment

Inter state supply means where registered person supply goods or services or both to another state and GST liability accrue to consumption state but in intra state supply goods or services consume within the state and do not leave state.

Answered on June 8, 2017.
Add Comment

Your Answer

Gen GST