Question
What is relevant for determination of whether the
supply is Intra-state or inter-state in GST?Solution
Intra-State Supply: Where the location of the supplier and the place of supply of goods or services are in the same State/Union territory, it is treated as intra-State supply of goods or services respectively. Inter State Supply: Where the location of the supplier and the place of supply of goods or services are in (i) two different States or (ii) two different Union Territories or (iii) a State and a Union territory, it is treated as inter-State supply of goods or services respectively.
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