Supplies of goods and/or services in the course of intra-State trade or commerce

Section 4 – Draft-Bills-Reports – PRINCIPLES FOR DETERMINING SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER – STATE TRADE OR COMMERCE – MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016] – Section 4 – 4. Supplies of goods and/or services in the course of intra-State trade or commerce (1) Subject to the provisions of section 7, intra-State supply of goods means any supply of goods where the location of the supplier and the place of supply are in the

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