GST Marks booster MCQ | Intra & inter supply | S 7, 8 of IGST

Where conditions of Section 7 is satisfied the supply is inter state supply. Where conditions of section 8 is satisfied supply is intra state supply. In general if location of supplier and place of supply is in different State or in one State another UT or in different UT it is inter state supply. Where as if location of supplier and place of supply is in same state or in same UT then it is intra state supply. But in certain cases irrespective of location of supplier and place of supply it is always treated as inter state supply. a. Supply to and from SEZ b. In India to outside India