GST: Supply of Goods- Whether Inter State or Not? Principles to Determine

Published: 13/08/2017
GST: Supply of Goods- Whether Inter State or Not? Principles to Determine
Source: TAXGURU.IN

Principles for determining when a sale or purchase of goods taken place in case of in the course of inter-state trade or commerce, the parliament has enacted sections 7 and 10 of the IGST Act, 2017 in order to formulate the principles for determining the place of supply, and when a supply of goods takes place in the course of inter-State trade or commerce.

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