Intrastate and Interstate Supply under GST

Interstate and Intrastate Supply under GST is an important terms which are the base of deciding GST.
Interstate supply means, when the supply of goods or services or both from one state or union territory to another state or union territory is called as interstate supply. Interstate transaction attracts IGST.
Intrastate supply means, when the supply of goods or services or both within the same state or within the same union territory is called as intrastate supply. Intrastate supply attracts CGST and SGST/UTGST.

1. Interstate and Intrastate Supply under GST Dr. Dnyaneshwar S. Wadje Head, Department of Commerce Swami Ramanand Teerth Mahavidyalaya , Ambajogai Dist. Beed (MS)

2. Interstate Supply under GST Mr. Kunal Baroda (Gujarat) Interstate supply means, when the supply of goods or services or both from one state or union territory to another state or union territory is called as interstate supply. Interstate transaction attracts IGST. Mr. Rajesh Mumbai (Maharashtra) Supply of goods or services or Both

3. Import of Goods or Services The supply of goods or services imported into India, till they cross the customs station is also interstate supply. Basic customs duty and IGST are charged to Import transaction.

4. Supply of goods or services or Both SEZ Unit or SEZ Developer Therefore, the suppliers supplying goods to SEZs can: Supply under bond or LUT without payment of IGST and claim credit of ITC; or Supply on payment of IGST and claim refund of taxes paid. Mr. Raj

5. Supply of goods or services or Both SEZ Unit or SEZ Developer Mr. Raj

6. Export to DTA Supply of goods or services or Both SEZ Unit or SEZ Developer Domestic Tariff Area Supply of Goods Or Service by SEZ to DTA

7. Intrastate Supply under GST Mr. Ram Pune (Maharashtra) Intrastate supply means, when the supply of goods or services or both within the same state or within the same union territory is called as intrastate supply. Intrastate supply attracts CGST and SGST/UTGST. Mr. Rupesh Mumbai (Maharashtra) Supply of goods or services or Both

8. Maharashtra Mr. Rajesh (Nashik) SEZ or SEZ Developer (Mumbai) The supply of goods or services to a Special Economic Zone developer or Special Economic Zone unit situated within the same state would not be intrastate supply .