{"id":56497,"date":"2017-06-27T15:38:59","date_gmt":"2017-06-27T10:08:59","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?p=56497"},"modified":"2024-04-12T14:20:32","modified_gmt":"2024-04-12T08:50:32","slug":"igst-goods-services-supply","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/igst-goods-services-supply\/","title":{"rendered":"GST Tutorial | IGST &#8211; Goods and Services Supply"},"content":{"rendered":"<h1>Goods and Services Supply in IGST | GST<\/h1>\n<p>Goods and Services Supply in IGST has various provisions, as<\/p>\n<p>Section 3.&nbsp; Supplies of goods and\/or services in the course of inter-State trade or commerce<\/p>\n<p>(1)&nbsp; Subject to the provisions of section 7, supply of goods in the course of inter-State trade or commerce means any supply where the location of the supplier and the place of supply are in different States.<\/p>\n<p>(2)&nbsp; Subject to the provisions of section 9, supply of services in the course of inter-State trade or commerce means any supply where the location of the supplier and the place of supply are in different States.<\/p>\n<p>(3)&nbsp; Supply of goods in the course of import into the territory of India till they cross the customs frontiers of India shall be deemed to be a supply of goods in the course of inter-State trade or commerce.<\/p>\n<p>(4) Supply of services in the course of import into the territory of India shall be deemed to be a supply of services in the course of inter-State trade or commerce.<\/p>\n<p>(5)&nbsp; Supply of goods and\/or services, when the supplier is located in India and the place of supply is outside India, shall be deemed to be a supply of goods and\/or services in the course of inter-State trade or commerce.<\/p>\n<p>(6)&nbsp; Supply of goods and\/ or services to or by a SEZ developer or an SEZ unit, shall be deemed to be a supply of goods and\/or services in the course of inter-State trade or commerce.<\/p>\n<p>(7)&nbsp; Any supply of goods and\/or services in the taxable territory, not being an intra-State supply and not covered elsewhere in this section, shall be deemed to be a supply of goods and\/or services in the course of inter-State trade or commerce.<\/p>\n<p>Section 4. Supplies of goods and\/or services in the course of intra-State trade or commerce<\/p>\n<p>(1)&nbsp; Subject to the provisions of section 7, intra-State supply of goods means any supply of goods where the location of the supplier and the place of supply are in the same State:<\/p>\n<p>PROVIDED that the intra-State supply of goods shall not include:<\/p>\n<p>(i) supply of goods to or by a SEZ developer or to or by an SEZ unit;<\/p>\n<p>(ii) supply of goods brought into India in the course of import till they cross the customs frontiers of India.<\/p>\n<p>(2)&nbsp; Subject to the provisions of section 9, intra-State supply of services means any supply of services where the location of the supplier and the place of supply are in the same State:<\/p>\n<p>PROVIDED that the intra-State supply of services shall not include supply of services to or by a SEZ developer or to or by an SEZ unit.<\/p>\n<p>&nbsp;<\/p>\n<h3><a href=\"https:\/\/www.vskills.in\/certification\/accounting-banking-and-finance\/gst-professional\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-61729\" src=\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/05\/GST-Tutorials.png\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" srcset=\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/05\/GST-Tutorials.png 1200w, https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/05\/GST-Tutorials-300x45.png 300w, https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/05\/GST-Tutorials-768x115.png 768w, https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/05\/GST-Tutorials-1024x153.png 1024w, https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/05\/GST-Tutorials-712x106.png 712w\" alt=\"\" width=\"1200\" height=\"179\"><\/a><\/h3>\n<h3><a href=\"https:\/\/www.vskills.in\/practice\/skills\/Accounting\/GST-Professional\">Free GST Practice Tests | Go To GST Practice Test Now<\/a><\/h3>\n<h3><a href=\"https:\/\/www.vskills.in\/certification\/accounting-banking-and-finance\/gst-professional\">Apply for Govt Certified GST Certification Now!!<\/a><\/h3>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/www.vskills.in\/certification\/tutorial\/accounting-banking-finance\/gst-tutorial\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-55483 size-full\" src=\"http:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/05\/Back-Arrow.jpg\" alt=\"GST Tutorial Index\" width=\"47\" height=\"52\">Back to GST Tutorial Main Page <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Goods and Services Supply in IGST | GST Goods and Services Supply in IGST has various provisions, as Section 3.&nbsp; Supplies of goods and\/or services in the course of inter-State trade or commerce (1)&nbsp; Subject to the provisions of section 7, supply of goods in the course of inter-State trade or commerce means any supply&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[4,7079],"tags":[7128,7093,7089,7127,7091,7120,7095,7125,7126,7090,7129,7124,7110,7085,7083,7088,7087],"class_list":["post-56497","page","type-page","status-publish","hentry","category-accounting-banking-finance","category-gst-tutorial","tag-full-form-of-gst","tag-goods-and-services-tax","tag-gst-bill","tag-gst-bill-latest-news","tag-gst-india","tag-gst-law","tag-gst-meaning","tag-gst-news","tag-gst-rates","tag-gst-registration","tag-gst-rules","tag-gst-tax-rate","tag-igst","tag-service-tax","tag-tax","tag-what-is-gst","tag-what-is-gst-bill"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Tutorial | IGST - Goods and Services Supply<\/title>\n<meta name=\"description\" content=\"Goods and Services Supply in IGST has various provisions, as Section 3. 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