Comprehensive Guide to Inter-State and Intra-State Supply

Ishita Ramani | Last updated: 02 May 2024

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The classification of supply under GST as either intra-state or inter-state hinges on the locations of the supplier and recipient. Intra-state supplies occur within the same state or union territory and are taxed with both Central GST (CGST) and State GST (SGST). Conversely, inter-state supplies involve transactions across different states or union territories, including exports and imports, and are subject to Integrated GST (IGST).

Understanding Intra-State and Inter-State Supply Under GST In the Goods and Services Tax (GST) system, whether a supply is classified as intra-state or inter-state depends on the locations of the supplier and the recipient. This classification determines whether integrated tax or a combination of

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About the Author

Ishita Ramani

Director - Operations

She is a young woman entrepreneur and currently the Operations Director at ebizfiling India Private Limited. In her entire career so far, she has led a team of 50+ professionals like CA, CS, MBAs, and retired bankers. Apart from her individual experience on almost every facet of Indian Statutory Compliance, she has bee ... Read more

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Comprehensive Guide to Inter-State and Intra-State Supply

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