The supply of Goods/Services/both under the CGST Act, 2017 and the UTGST Act, 2017, where location of supplier and the place of supply are in the different State or in different Union Territory is known as a __________.

CS Executive · Tax Laws · PYQS · December 2020
The supply of Goods/Services/both under the CGST Act, 2017 and the UTGST Act, 2017, where location of supplier and the place of supply are in the different State or in different Union Territory is known as a __________.
(A) Inter-state supply
(B) Export supply
(C) Intra-state supply
(D) Non-taxable supply

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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