Determine which of the following is inter-State supply or intra-State supply, and state whether CGST/SGST/IGST will apply: (with reasons) Supply of goods to A & Co., Surat from a unit located in SEZ in the same State
CS Executive · Tax Laws · PYQS · December 2018
Determine which of the following is inter-State supply or intra-State supply, and state whether CGST/SGST/IGST will apply: (with reasons) Supply of goods to A & Co., Surat from a unit located in SEZ in the same State, viz. Gujarat.
Answer & Explanation:
As per section 7(5) of IGST Act, 2017, supply of goods or services from or to units in SEZ is to be treated as inter-state supply. Hence IGST will apply in this scenario.
Topics: GST Law
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