Section 8 of IGST Act 2017: Intra State Supply

Section 8 of IGST Act 2017: Intra State Supply

Provisions under Section 8 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Intra-State Supply”, are as under:

Section 8 of IGST Act 2017: Intra State Supply (CHAPTER IV – DETERMINATION OF NATURE OF SUPPLY)

(1) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply:

Provided that the following supply of goods shall not be treated as intra-State supply, namely:–

(i) supply of goods to or by a Special Economic Zone developer or a Special Economic Zone unit;

(ii) goods imported into the territory of India till they cross the customs frontiers of India; or

(iii) supplies made to a tourist referred to in section 15.

(2) Subject to the provisions of section 12, supply of services where the location of the supplier and the place of supply of services are in the same State or same Union territory shall be treated as intra-State supply:

Provided that the intra-State supply of services shall not include supply of services to or by a Special Economic Zone developer or a Special Economic Zone unit.

Explanation 1: For the purposes of this Act, where a person has,–

(i) an establishment in India and any other establishment outside India;

(ii) an establishment in a State or Union territory and any other establishment outside that State or Union territory; or

(iii) an establishment in a State or Union territory and any other establishment [being a business vertical]$1 registered within that State or Union territory,

then such establishments shall be treated as establishments of distinct persons.

Explanation 2: A person carrying on a business through a branch or an agency or a representational office in any territory shall be treated as having an establishment in that territory.

Amendment History:

$1. The words omitted vide IGST (Amendment) Act, 2018, however commencement date is yet to be notified.

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The Integrated Goods and Services Tax (IGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the IGST Amendment Act, 2018 itself.

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Integrated Goods and Services Tax (IGST) Act, 2017 (Section-wise/ Chapter-wise)

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