Q 106. What are inter-state supplies and intra-state supplies?

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Ans. Inter-state and intra-state supplies have specifically been defined in Section 3 & 3A of IGST Act respectively. Broadly, where the location of the supplier and the place of supply are in same state it will be intra-state and where it is in different states it will be inter-state supplies. [ As per FAQ on…

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