GST Yathra- 4- Section 7 of IGST Act- Inter-state supplies

Section 7 - Inter state supplies/ Supply in the course of inter-State trade or commerce
Inter state supplies

The following shall be treated as Supply in the course of inter-State trade or commerce
Inter state supplies

a) Supply of goods, where the location of supplier and place of supply are in different states and/or Union territories

b) Supply of services , where the location of supplier and place of supply are in different states and/or Union territories

c) Supply of goods imported into India, until they cross the customs frontiers

d) Supply of services imported into the territory of India

e) Supply of goods or services or both

 - when the supplier is located in India and the place of supply is outside India;

 - to or by a Special Economic Zone developer or a Special Economic Zone unit

 -in the taxable territory, not being an intra-State supply and not covered elsewhere in this section




IGST is levied on all the above transactions

As per Section 16 of IGST Act, supply of goods or services or both to a Special Economic Zone
developer or a Special Economic Zone unit are zero-rated supplies