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

Section 3A – Draft-Bills-Reports – 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 – Section 3A – 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 of the supplier and the place of supply are in the same State. (

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