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

Supplies of goods and/or services in the course of intra-State trade or commerce
Section 3A
Bill
PRINCIPLES FOR DETERMINING SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER – STATE TRADE OR COMMERCE
Draft – Integrated Goods And Services Tax Act, 2016 ( IGST Act) – Draft June 2016
3A. Supplies of goods and/or services in the course of intra-State trade or commerce
(1) Subject to the provisions of section 5, intra-state supply of goods means any supply where the location o

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