Inter-State Supply or Intra-State Supply under GST Laws- Principles to Determine

Published: 13/08/2017
Inter-State Supply or Intra-State Supply under GST Laws- Principles to Determine
Source: TAXGURU.IN

In case of intra- state supply of goods SGST and CGST is collected and the SGST goes to the coffer of State Government and the CGST goes to the coffer of Central Government. Whereas in case of inter-state supply of goods or services or both the tax is collected by centre and by state in which the location of supplier is located.

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