GST Yathra- 5- Section 8 of IGST Act- Intra-state Supply

Section 8 - Intra state supplies

Sub-section-1

Intra state supply is:

Supply of goods, where the location of supplier and place of supply are in the same state or Union territory

except

(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

(iii) supplies made to a tourist referred to in section 15


Supply of services , where the location of supplier and place of supply are in the same state or Union territory

Sub-section 1 - Exclusions

Following shall not be treated as Intra-state supply

(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

(iii) supplies made to a tourist referred to in section 15

Explanation to

Section 15 defines tourist as a person not normally resident in India, who

enters India for a stay of

not more than 6 months for legitimate non-immigrant

purposes.

Explanation to Section 8

1.) The following shall be regarded as establishments of distinct persons

(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

(iii) an establishment in a State or Union territory and any other

establishment being a business vertical

 registered within that State or Union territory

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