INTRA-STATE SUPPLY OF GOODS SECTION 8
By: – Amit Sharma
Goods and Services Tax – GST
Dated:- 17-5-2017
The following supply of goods even made within state, shall not be treated as Intra-State supply:-
1. Import of goods.
2. Export of goods.
3. Supply of goods to SEZ units.
4. Supply of goods by SEZ units.
5. Supply of goods by SEZ developers.
6. Supply of goods to SEZ developers.
7. Supplies made to tourist leaving India being a person not normally resident in India, who
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