Section 7 of IGST – Inter-State supply

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Section 7 of IGST – Inter-State supply. Complete Details for IGST Section 7. Detailed Analysis of all Sections of IGST Act 2017. In this IGST Section you may find all details for Inter-State supply IGST Act 2017Detailed Analysis of IGST Section 7 of Integrated goods & Service tax Act 2017. We Provide Complete Details for All IGST Section’s and In this article you may find all details for IGST Section 7Check Section Wise Analysis of IGST Act 2017, Chapter Wise Analysis of IGST All Sections. in this article you may find complete details regarding Section 7 of IGST Act 2017 – Inter-State supply,IGST all sections and definitionsNow Check more details from below…..

IGST Section 7 of Integrated goods & Service tax Act 2017

Section 7 of IGST – 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 the 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 or 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 India and the place of supply is outside India;
  • (b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or
  • (c) in the taxable territory, not being an intra-State supply and not 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.

 

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