Goods and Services Tax – GST – By: – Amit Sharma – 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 enters India for a stay of not more than six months fo
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