{"id":4008,"date":"2020-03-23T07:43:20","date_gmt":"2020-03-23T07:43:20","guid":{"rendered":"https:\/\/commerceiets.com\/?p=4008"},"modified":"2020-03-23T07:43:20","modified_gmt":"2020-03-23T07:43:20","slug":"inter-state-supply","status":"publish","type":"post","link":"https:\/\/commerceiets.com\/inter-state-supply\/","title":{"rendered":"INTER STATE SUPPLY"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/commerceiets.com\/inter-state-supply\/#INTER_STATE_SUPPLY\" title=\"INTER STATE SUPPLY\">INTER STATE SUPPLY<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/commerceiets.com\/inter-state-supply\/#PRINCIPLES_DEFINING_INTER_STATE_SUPPLY\" title=\"PRINCIPLES DEFINING INTER STATE SUPPLY\">PRINCIPLES DEFINING INTER STATE SUPPLY<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"has-text-align-center wp-block-heading\"><span class=\"ez-toc-section\" id=\"INTER_STATE_SUPPLY\"><\/span><strong>INTER STATE SUPPLY<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The term Inter state supply is described under the Section 7(1) of the <a aria-label=\"IGST (opens in a new tab)\" href=\"https:\/\/commerceiets.com\/what-is-igst\/\" target=\"_blank\" rel=\"noreferrer noopener\">IGST<\/a> Act.<\/p>\n\n\n\n<p>It is a supply of goods or services, where the&nbsp;location of the supplier&nbsp;and&nbsp;<a href=\"https:\/\/commerceiets.com\/place-of-supply\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"place of supply (opens in a new tab)\">place of supply<\/a>&nbsp;are in-<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Two different States;<\/li><li>Two different Union territories; or<\/li><li>A State and a Union territory<\/li><\/ul>\n\n\n\n<p>It also&nbsp;includes import&nbsp;of goods or services into the territory of India.<\/p>\n\n\n\n<p>Further, the following shall be\ntreated as an inter-state supply of goods or services:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>When the supplier is located in India and the place of supply is&nbsp;outside India;<\/li><li>To or by a&nbsp;Special Economic Zone&nbsp;(SEZ) developer or a SEZ unit; or<\/li><li>In the taxable territory, not being an intra-state supply and not covered elsewhere.<\/li><\/ul>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\"><span class=\"ez-toc-section\" id=\"PRINCIPLES_DEFINING_INTER_STATE_SUPPLY\"><\/span><strong>PRINCIPLES DEFINING INTER STATE SUPPLY<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-orange-background-color has-background\"><strong>PLACE\nOF SUPPLY OF GOODS<\/strong><\/p>\n\n\n\n<p>Section 10 of IGST Act, 2017 formulate the\nprinciples to determine the \u2018Place of Supply of goods\u2019.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Place of supply of goods, other than supply of goods imported into, or exported from India<\/strong><\/p>\n\n\n\n<p><strong>Section 10(1)(a) \u2013 Movement of\nGoods<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Supply involves Movement of Goods;<\/li><li>Movement by any person i.e. Supplier, Recipient or Any Other Person:<\/li><li>Place of Supply of such goods&nbsp;shall be the location of goods at the time at which the movement of goods terminates for delivery to the recipient;<\/li><\/ul>\n\n\n\n<p><strong>Example:<\/strong> Rathi Limited of Rajasthan sells\n50 cell phones to Shah Traders in Gujarat. Rathi Limited delivers the product\nto Shah Retailers in its warehouse in Ahmedabad. Place of supply, in this case,\nwill be Ahmedabad and IGST will be levied as it is an Inter-State transaction.<\/p>\n\n\n\n<p><strong>Section 10(1)(b) \u2013 Persons stated\nfor Bill to and for Ship to are differ from each other.<\/strong><\/p>\n\n\n\n<p>Where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the&nbsp;place of supply of such goods shall be the principal place of business of such person;<\/p>\n\n\n\n<p><strong>Section 10(1)(c) \u2013 Supply not\ninvolve movement of goods<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Supply does not involve movement of goods;<\/li><li>Whether by the Supplier or the Recipient;<\/li><li>Place of supply&nbsp;shall be the location of such goods at the time of the delivery to the recipient;<\/li><\/ul>\n\n\n\n<p><strong>Example: <\/strong>Bharat Limited registered in\nMaharashtra sold its pre-installed transmission tower(electric tower) located\nat Madhya Pradesh to Hindustan Limited registered in Delhi. In this case, the\nlocation of the supplier is Maharashtra, but a place of supply will be Madhya\nPradesh. Hence, IGST will be levied.<\/p>\n\n\n\n<p><strong>Section 10(1)(d) \u2013 Goods supplied\nand assembled or installed simultaneously<\/strong><\/p>\n\n\n\n<p>Where the goods are assembled or installed at site, the&nbsp;place of supply&nbsp;shall be the place of such installation or assembly;<\/p>\n\n\n\n<p><strong>Example:<\/strong> Bharat Limited registered in\nMaharashtra opens a new office in Delhi. It purchases 10 ACs to be installed at\nits Delhi office from Patil electronics in Maharashtra. In this case, the\nlocation of the supplier is Maharashtra, but a place of supply will be Delhi.\nHence, IGST will be levied.<\/p>\n\n\n\n<p><strong>Section 10(1)(e) \u2013 Goods supplied\non board<\/strong><\/p>\n\n\n\n<p>Where the goods are supplied on\nboard a conveyance, including a vessel, an aircraft, a train or a motor\nvehicle, the&nbsp;<strong>place of supply<\/strong>&nbsp;shall be the location at\nwhich such goods are taken on board.<\/p>\n\n\n\n<p class=\"has-orange-background-color has-background\"><strong>LOCATION\nOF RECIPIENTS OF GOODS AND SERVICES<\/strong><\/p>\n\n\n\n<p>Location of recipient of services has been\ndefined in section 2(14) of the IGST Act to mean: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Where a supply is received at a place of business for\nwhich the registration has been obtained, the location of such place of\nbusiness; <\/li><li>Where a supply is received at a place other than the\nplace of business for which registration has been obtained, the location of\nsuch fixed establishment; <\/li><li>Where a supply is received at more than one establishment,\nwhether the place of business or fixed establishment, the location of the\nestablishment most directly concerned with the receipt of the supply; and <\/li><li>In absence of such places, the location of the usual\nplace of residence of the recipient. <\/li><\/ul>\n\n\n\n<p>Usual place of\nresidence, in case of an individual means, the place where the person\nordinarily resides. In other cases it means the place where the person is\nincorporated or otherwise legally constituted.<\/p>\n\n\n\n<p class=\"has-orange-background-color has-background\"><strong>LOCATION\nOF SUPPLIER<\/strong><\/p>\n\n\n\n<p>Location of supplier of services as defined\nin section 2(15) of the IGST Act is the mirror image of location of recipient\nof services. <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Where a supply is made from a place of business for which\nthe registration has been obtained, the location of such place of business; <\/li><li>Where a supply is made from a place other than the place\nof business for which registration has been obtained (a fixed establishment\nelsewhere), the location of such fixed establishment; <\/li><li>Where a supply is made from more than one establishment,\nwhether the place of business or fixed establishment, the location of the\nestablishment most directly concerned with the receipt of the supply; and <\/li><li>In absence of such places, the location of the usual\nplace of residence of the supplier.<\/li><\/ul>\n\n\n\n<p class=\"has-orange-background-color has-background\"><strong>TIME OF SUPPLY<\/strong><\/p>\n\n\n\n<p><strong><em>TIME OF SUPPLY OF GOODS<\/em><\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/commerceiets.com\/time-of-supply\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Time of supply  (opens in a new tab)\">Time of supply <\/a>of goods&nbsp;is earliest of:<\/p>\n\n\n\n<p>1. Date of issue of invoice.<\/p>\n\n\n\n<p>2. Last date on which invoice should have been issued.<\/p>\n\n\n\n<p>3. Date of receipt of advance\/ payment*.<\/p>\n\n\n\n<p><strong>For example:<\/strong><\/p>\n\n\n\n<p>Mr. X sold goods to Mr. Y worth Rs 1,00,000.\nThe invoice was issued on 15th January. The payment was received on 31st\nJanuary. The goods were supplied on 20th January.<\/p>\n\n\n\n<p>Time of supply is earliest of \u2013<\/p>\n\n\n\n<p>1. Date of issue of invoice =&nbsp;<strong>15th\nJanuary<\/strong><\/p>\n\n\n\n<p>2. Last date on which invoice should have\nbeen issued = 20th January<\/p>\n\n\n\n<p>Thus the time of supply is 15th January.<\/p>\n\n\n\n<p>If an advance of Rs 50,000 is received by Mr.\nX on 1st January:<\/p>\n\n\n\n<p>The time of supply for the advance of Rs\n50,000 will be 1st January (since the date of receipt of advance is before the\ninvoice is issued). For the balance Rs 50,000, the time of supply will be 15th\nJanuary.<\/p>\n\n\n\n<p><strong><em>TIME OF SUPPLY FOR SERVICES<\/em><\/strong><\/p>\n\n\n\n<p>Time of supply of services&nbsp;is earliest\nof:<\/p>\n\n\n\n<p>1. Date of issue of invoice<\/p>\n\n\n\n<p>2. Date of receipt of advance\/ payment.<\/p>\n\n\n\n<p>3. Date of provision of services (if invoice\nis not issued within prescribed period)<\/p>\n\n\n\n<p><strong>Example:<\/strong><\/p>\n\n\n\n<p>Mr. A provides services worth Rs 20000 to Mr.\nB on 1st January. The invoice was issued on 20th January and the payment for\nthe same was received on 1st February.<\/p>\n\n\n\n<p>Firstly check if the invoice was issued\nwithin the prescribed time or not. The prescribed time is 30 days from the date\nof supply i.e. 31st January. The invoice was issued on 20th January. This means\nthat the invoice was issued within a prescribed time limit.<\/p>\n\n\n\n<p>The time of supply will be earliest of \u2013<\/p>\n\n\n\n<p>1. Date of issue of invoice =&nbsp;<strong>20th\nJanuary<\/strong><\/p>\n\n\n\n<p>2. Date of payment = 1st February<\/p>\n\n\n\n<p>This means that the time of supply of\nservices will be 20th January.<\/p>\n\n\n\n<p><strong><em>TIME OF SUPPLY UNDER REVERSE CHARGE<\/em><\/strong><\/p>\n\n\n\n<p>In case of reverse charge the time of supply\nfor service receiver is earliest of:<\/p>\n\n\n\n<p>1. Date of payment*<\/p>\n\n\n\n<p>2. 30 days from date of issue of invoice for\ngoods (60 days for services)<\/p>\n\n\n\n<p><strong>For example:<\/strong><\/p>\n\n\n\n<p>M\/s ABC Pvt. Ltd undertook service of a\ndirector Mr. X worth Rs. 50,000 on 15th January. The invoice was raised on 1st\nFebruary. M\/s ABC Pvt Ltd made the payment on 1st May.<\/p>\n\n\n\n<p>The time of supply, in this case, will be\nearliest of \u2013<\/p>\n\n\n\n<p>1. Date of payment = 1st May<\/p>\n\n\n\n<p>2. 60 days from date of date of invoice =<strong>&nbsp;2nd\nApril<\/strong><\/p>\n\n\n\n<p>Thus, the time of supply of services is 2nd\nApril.<\/p>\n\n\n\n<p><strong><em>TIME OF SUPPLY FOR VOUCHERS<\/em><\/strong><\/p>\n\n\n\n<p>Vouchers are an instrument where there is an obligation\nto accept:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>It as consideration<\/li><li>Part consideration for a supply of goods\n     or services<\/li><\/ul>\n\n\n\n<p>For vouchers, the time of supply is the date of issue of\nvoucher, if the supply is identifiable at that point. Else, the time of supply\nfor vouchers is the date of redemption of voucher.<\/p>\n\n\n\n<p><strong><em>OTHER TYPES OF SUPPLY<\/em><\/strong><\/p>\n\n\n\n<p>In case, it is not possible to determine the time of\nsupply under any of the methods mentioned above, the time of supply would be\ndetermined as under:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>In a case where a periodical return has\n     to be filed, the date on which such return is to be filed.<\/li><li>In any other case, be the date on which\n     the tax is paid.<\/li><\/ul>\n\n\n\n<p><strong>Time of\nSupply for Interest, Late fee or Penalty<\/strong><\/p>\n\n\n\n<p>The time of supply for any interest, late fee\nor penalty for delayed payment as an addition consideration for the supplies\nmade, is the date on which the supplier receives such addition in value.<\/p>\n\n\n\n<p><strong>Time of\nSupply in case Change in rate of tax<\/strong><strong><\/strong><\/p>\n\n\n\n<p>When there is a change in rate of tax, the\ntime of supply shall be determined in the following manner:<\/p>\n\n\n\n<p><em>1.\nSupply is made before the change in rate of tax<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Invoice is issued and payment is also\nreceived after the change in rate of tax \u2013 the time of supply will be the date\nof invoice or the date of payment \u2013 whichever is earlier.<\/li><li>Invoice is issued before the change in rate\nof tax and payment is received after the change in rate of tax \u2013 the time of\nsupply will be the date of invoice.<\/li><li>Payment is received before the change in rate\nof tax and the invoice is issued after the change in rate of tax \u2013 the time of\nsupply will be the date of receipt of payment.<\/li><\/ul>\n\n\n\n<p><em>2.\nSupply is made after the change in rate of tax<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Payment is received after the change in rate\nof tax but the invoice is issued before the change in rate of tax \u2013 the time of\nsupply will be date of receipt of payment.<\/li><li>Invoice is issued and payment is also received\nbefore the change in rate of tax \u2013 the time of supply shall be the date of\nreceipt of payment or data of invoice \u2013 whichever is earlier.<\/li><li>Invoice is issued after the change in rate of\ntax but the payment is received before the change in rate of tax \u2013 the time of\nsupply shall be date of invoice.<\/li><\/ul>\n\n\n\n<p class=\"has-orange-background-color has-background\"><strong>TAX\nAPPLICABLE <\/strong><\/p>\n\n\n\n<p>IGST is a tax levied on all&nbsp;Inter-State\nsupplies of goods and\/or services and will be governed by the IGST Act. IGST\nwill be applicable on any supply of goods and\/or services in both cases of\nimport into India and export from India.<\/p>\n\n\n\n<p>Under IGST,<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Exports would be zero-rated.<\/li><li>Tax will be shared between the Central and State Government.<\/li><\/ul>\n\n\n\n<p><strong>EXAMPLE:<\/strong><\/p>\n\n\n\n<p>Consider that a businessman Rajesh from Maharashtra had sold goods to Anand from Gujarat worth Rs. 1,00,000.&nbsp;The GST rate is 18% comprised of 18% IGST.&nbsp;In such case, the dealer has to charge Rs. 18,000 as IGST. This IGST will go to the Centre.<\/p>\n\n\n\n<p>QUESTION COVERED<\/p>\n\n\n\n<p>Discuss the principles given under the Act to define the inter state supply?<\/p>\n\n\n\n<p><strong>JOIN THE CHANNEL ON TELEGRAM<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/t.me\/commerceiets\" target=\"_blank\">https:\/\/t.me\/commerceiets<\/a><\/p>\n\n\n\n<p><strong>CONNECT ON LINKEDIN<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/<\/a><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/features-of-gst\/\">GST and its features<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/history-of-gst\/\">History of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/advantages-of-gst-in-india\/\">Advantages of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/disadvantages-of-gst\/\">Disadvantages of GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/constitutional-aspect-of-gst\/\">Constitutional aspects of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/liability-of-tax-payer\/\">Liability of tax payer<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/objectives-of-gst\/\">Objectives of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-igst\/\">IGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/cgst\/\">CGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-council\/\">GST Council<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/utgst-full-form\/\">UTGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/sgst\/\">SGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/levy-and-collection-of-gst\/\">Levy and collection of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composition-levy\/\">Composition Levy<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-gst-registration\/\">Online GST Registration<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/exemptions-under-gst\/\">Exemptions under GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/reverse-charge-in-gst\/\">Reverse Charge in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/taxable-supply\/\">Taxable supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/time-of-supply\/\">Time of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/value-of-supply\/\">Value of supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/place-of-supply\/\">Place of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/inter-state-supply\/\">Inter-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/intra-state-supply\/\">Intra-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-composite-supply\/\">Composite supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/mixed-supply\/\">Mixed supply&nbsp;<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composite-and-mixed-supply\/\">Composite and mixed supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-payment-of-gst\/\">Online payment of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tcs-in-gst\/\">How to Claim TCS in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tds-in-gst\/\">How to claim TDS in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/input-tax-credit-under-gst\/\">Input tax credit under GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/tax-invoice-under-gst\/\">Tax Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/debit-note\/\">Debit Note in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/credit-note\/\">Credit Note in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/revised-invoice-in-gst\/\">Revised Invoice in GST<\/a><\/td><td><a href=\"http:\/\/v\" target=\"_blank\">Supplementary Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/e-way-bill-in-gst\/\">E-Way bill in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/gst-returns\/\">GST Returns<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/goods-and-service-tax-network\/\">GSTN (Goods and Service Tax Network)<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-suvidha-provider\/\">GST Suvidha Provider<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-portal\/\">GST Portal<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2020\/03\/INTER-STATE-SUPPLY-1.jpg\" alt=\"inter state supply\" class=\"wp-image-4009\"\/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>INTER STATE SUPPLY The term Inter state supply is described under the Section 7(1) of the IGST Act. It is a supply of goods or services, where the&nbsp;location of the supplier&nbsp;and&nbsp;place of supply&nbsp;are in- Two different States; Two different Union territories; or A State and a Union territory It also&nbsp;includes import&nbsp;of goods or services into&#8230;<\/p>\n<p class=\"more-link-wrap\"><a href=\"https:\/\/commerceiets.com\/inter-state-supply\/\" class=\"more-link\">Read More<span class=\"screen-reader-text\"> &ldquo;INTER STATE SUPPLY&rdquo;<\/span> &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":4009,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[229],"tags":[],"class_list":["post-4008","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-goods-and-service-tax"],"_links":{"self":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/4008","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/comments?post=4008"}],"version-history":[{"count":0,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/4008\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media\/4009"}],"wp:attachment":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media?parent=4008"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/categories?post=4008"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/tags?post=4008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}