Question 13 – Draft-Bills-Reports – Meaning and Scope of Supply – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 13 – Q 13. What are inter-state supplies and intra-state supplies? Ans. Inter-state and intra-state supplies have specifically been defined in Section 3 & 3A of IGST Act respectively. Broadly, where the location of the supplier and the place of supply are in same state it will be intra-state and where it is in different states it will be inter-state supplies. – St
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