This document explains the crucial concept of the 'Nature of Supply' within India's Goods and Services Tax (GST) framework. It details how to differentiate between inter-state and intra-state supplies, which is vital for determining the correct tax to be levied (IGST, CGST, SGST, or UTGST). The guide covers relevant sections of the IGST Act and provides clear explanations and diagrams, making it a valuable resource for businesses and tax professionals seeking to understand GST compliance.