“intra-State supply of services” shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act;
As in case of goods, where the location of the supplier of the service and the place of suppl y as determined under Section 12 of the IGST Act, are in the same State (or same Union Territory), the supply would be an intra-State supply of such services. Every taxable supply of service that is an intra-State supply shall be liable to both central tax and the respective State tax (or Union territory tax), unless otherwise exempted. The ‘place of supply’ should be determined in accordance with Section 12 or Section 13, as the case may be, of the IGST Act that provides situation-specific conditions for determining the ‘place of supply’. Note: Section 13 of the IGST Act specifies the conditions for determining place of supply in cases where either the location of the supplier or the location of the recipient (or both) are located outside India.