Inter-State supply
Section 7
GST
DETERMINATION OF NATURE OF SUPPLY
Integrated Goods And Services Tax Act, 2017
CHAPTER IV
DETERMINATION OF NATURE OF SUPPLY
Inter-State supply
7. (1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in
(a) two different States;
(b) two different Union territories; or
(c) a State and a Union territory,
shall be treated as a supply of goods in the course of inter-State trade or commerce.
(2) Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce.
(3) Subject to the provisions of secti
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