Introduction:
The GST Act came in force from 1st July, 2017. There were many interpretation issues with respect to the definitions, glossary and terms use in the law. Since, such definitions were adopted from various legacy laws in India prior to GST; such as Service Tax, State VAT, Central Excise Act, Luxury Tax, Entertainment Tax, etc. it was difficult to make applicable one definition for different sectors. Hence, some modifications from existing definitions were made. Therefore, it was important to established a nexus of the terms used in the GST definitions. The definition discussed here is”Intra-State Supply of Goods”.
So what do you mean by “Intra-State Supply of Goods”?
Section 2(64) of CGST Act, 2017 – “intra-State supply of goods” shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act;
Conclusion:
Inter-State Supply of Goods means a supply of goods where the location of the supplier and place of supply are in different States or Union territories.