diffrence

Intra State Supply

Under GST, supply of goods or services within the same state or Union territory is called as intrastate supply

Inter State Supply

Under GST, supply of goods or services from one state to another would be called as interstate supply. The GST Act defines interstate supply as when the location of the supplier and the place of supply for the customer are in:

• Two different States; or
• Two different Union territories; or
• State and a Union territory.

In addition to the above, the supply of goods imported into India, till they cross the customs station is also classified as interstate supply. Also, supply of goods or services to or by a Special Economic Zone developer or a Special Economic Zone unit is classified as interstate supply.