THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016
Section 4 Model IGST Law [ Nov 2016]
- Supplies of goods and/or services in the course of intra-State trade or commerce
(1) Subject to the provisions of section 7, intra-State supply of goods means any supply of goods where the location of the supplier and the place of supply are in the same State:
PROVIDED that the intra-State supply of goods shall not include:
(i) supply of goods to or by a SEZ developer or to or by an SEZ unit;
(ii) supply of goods brought into India in the course of import till they cross the customs frontiers of India.
(2) Subject to the provisions of section 9, intra-State supply of services means any supply of services where the location of the supplier and the place of supply are in the same State:
PROVIDED that the intra-State supply of services shall not include supply of services to or by a SEZ developer or to or by an SEZ unit