GST : Inter or Intra

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whether it will be intra or inter, in case a transaction takes place between water land of india.
and how?

Replies (18)

Please elaborate your question

I meant in case transaction takes place outside state and union territory of India..
Inter state
how can you says it's intra where goods or services have not crossed any of the border state or ut
as per your ques if transaction takes place outside state and union territory then it is called inter-state
my question is in case transaction is wholly outside the scope of states and union territories (5) of India,, like In water zones
i think it is also covered under inter state supply where IGST is levied on the transaction value u/s 15 of CGST Act where IGST shall be levied and collected as per section 3 of Custom tariff act 1975
I strongly disagree with IGSt being levied as there is no inter transaction
To determine supply interstate , the provision of Section 7(1) IGST , for Goods & Section 7(3)IGSt for services , which gives a thumb rule that where the location of supplier & place of supply of Goods or Services are in :
- two different state
-two different UT
-state & It
shall be treated as inter state supply

And

As per section 5 IGST Act , IGST shall be applicable on all interstate supply
Pankaj sir but this transaction is neither been taken place between two states or union territories instead outside the scope of state and 5 uts

then it will be treated as export

come on Manoj
under the definition of India it not only cover territorial bit waterland also

those who say IGSt tell me to which state the central government will remit 50% of the IGST received!!???
hypothetically driven situation..... please elaborate your query...... give us suitable information.......
who is going to be the supplier??? where is he registered???...
who is going to be the receiver?? where will he be registered??.........
take your own assumptions(hypothetically)
more information is required........
hmmm
supply event outside states and union territories of India
for say oil rig A transfers goods to Oil rig 2 located in the Indian ocean


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