Section 8 of IGST – Intra State supply

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Section 8 of IGST – Intra State supply. Complete Details for IGST Section 8. Detailed Analysis of all Sections of IGST Act 2017. In this IGST Section you may find all details for Intra State supply IGST Act 2017Detailed Analysis of IGST Section 8 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 8Check Section Wise Analysis of IGST Act 2017, Chapter Wise Analysis of IGST All Sections. in this article you may find complete details regarding Section 8 of IGST Act 2017 – Intra State supply,IGST all sections and definitionsNow Check more details from below….

IGST Section 8 of Integrated goods & Service tax Act 2017

Section 8 of IGST – Intra State supply

(1) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as Intra State supply:

Provided that the following supply of goods shall not be treated as Intra State supply, namely:–

  • (i) supply of goods to or by a Special Economic Zone developer or a Special Economic Zone unit;
  • (ii) goods imported into the territory of India till they cross the customs frontiers of India; or
  • (iii) supplies made to a tourist referred to in section 15.

(2) Subject to the provisions of section 12, supply of services where the location of the supplier and the place of supply of services are in the same State or same Union territory shall be treated as Intra State supply:

Provided that the Intra State supply of services shall not include supply of services to or by a Special Economic Zone developer or a Special Economic Zone unit.

Explanation 1.– For the purposes of this Act, where a person has,–

  • (i) an establishment in India and any other establishment outside India;
  • (ii) an establishment in a State or Union territory and any other establishment outside that State or Union territory; or
  • (iii) an establishment in a State or Union territory and any other establishment being a business vertical registered within that State or Union territory,

then such establishments shall be treated as establishments of distinct persons.

Explanation 2.– A person carrying on a business through a branch or an agency or a representational office in any territory shall be treated as having an establishment in that territory.

 

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