Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 14 December 2019
Section 7 of IGST Act , determine the nature of Interstate Supply .
1. supply goods & services between supplier & Recepeint in two different state .
2. supply of goods & services imported into India
3. Supplies made to Sez units
4.supply not being Intra state supply is treated as Interstate supply
So it's basically talks about Interstate supply