Casual taxable person

please explain why

dear altamush

As per section 8 of IGST Act, a supply is considered intra state supply if both the place of supply and location of supplier is within the same state.

in this example CA is providing services by visiting Noida, so his location is in Noida and place of supply is also in Noida so dont you think it should be considered as intra state supply?

if not why?

regards

thanks for reply.

but consider the following example.

X is a supplier of GOODS and is registered in Delhi.

Now if he takes some of goods to Noida to sell them in an Exhibition Fair, will he be considered a Casual Taxable Person and require to register as CTP in UP?

regards