Question 2 – Draft-Bills-Reports – Overview of the IGST Act – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 2 – Q 2. What are inter-state supplies? Ans. A supply of goods and/or services in the course of inter-State trade or commerce means any supply where the location of the supplier and the place of supply are in different States, two different union territory or in a state and union territory Further import of goods and services, supplies to SEZ units or developer, or any supply that i
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