Intra-State supply
IGST s.8, IGST Act
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Amendment history
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Defines intra-State supply: supplier and place of supply in the same State or Union territory, so CGST plus SGST applies. Supplies to or by an SEZ unit or developer, imported goods, and supplies to a tourist are carved out and stay inter-State even when both parties sit in one State.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Two establishments of the same person in different States are separate persons under the Explanation – a branch supplying its own head office is a taxable inter-State supply.
The SEZ carve-out is the one that surprises people: a supply BY an SEZ unit into the domestic tariff area is treated as an import by the buyer, who pays customs duty and IGST.
The exact words of the law
1,660 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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 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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2019-02-01 · Omitted
Omitted " being a business vertical " by s. 4 of the Integrated Goods and Services Tax (Amendment) Act, 2018 (No. 32 of 2018) – Brought into force w.e.f. 01st February, 2019.
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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