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Thursday, June 16, 2022

Section 7 of IGST Act 2017

Inter-State supply.—

(1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in––

  • (a) two different States;
  • (b) two different Union territories; or
  • (c) a State and a Union territory,

shall be treated as a supply of goods in the course of inter-State trade or commerce.

(2) Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce.

(3) Subject to the provisions of section 12, supply of services, where the location of the supplier and the place of supply are in––

  • (a) two different States;
  • (b) two different Union territories; or
  • (c) a State and a Union territory,

shall be treated as a supply of services in the course of inter-State trade or commerce.

(4) Supply of services imported into the territory of India shall be treated to be a supply of services in the course of inter-State trade or commerce.

(5) Supply of goods or services or both,––

  • (a) when the supplier is located in India and the place of supply is outside India;
  • (b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or
  • (c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section, shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce.