Meaning of Supply of goods or services or both in the course of intra-State trade or commerce :
Section 8 of IGST Act make provisions in respect of supply of goods or services or both in the course of intra-State trade or commerce, i.e. trade or commerce within the State.
Intra-state supply of goods – As per section 8(1) of IGST Act, supply of goods where the location of the supplier and the place of supply of goods are in same State or same Union Territory shall be treated as intrastate supply. However, this is subject to the provisions of section 10 of IGST Act.
Further, the intra-State supply of goods shall not include – (i) supply of goods to or by a SEZ developer or to or by an SEZ unit (ii) supply of goods brought into India in the course of import till they cross the customs frontiers of India (iii) supplies made to a tourist under section 15 of IGST Act.
Intra-state supply of services – Supply of services where the location of the supplier and the place of supply are in the same State or same Union Territory shall be treated as intra-state supply. However, this is subject to the provisions of section 12 of IGST Act. Further, the intra-state supply of services shall not include supply of services to or by a SEZ developer or to or by an SEZ unit. – section 8(2) of IGST Act.