Nature of Supply under GST
The following services shall be treated as inter state supply: in the taxable territory, not being an intra-State supply and not covered elsewhere in this section
The following supplies shall be treated as intra state supply:
Following will be treated as establishments of distinct persons: two different Union territories; or a State and a Union territory two different Union territories; or a State and a Union territory
an establishment in India and any other establishment outside India;an establishment in a State or Union territory and any other establishment outside that State or Union territory; oran establishment in a State or Union territory and any other establishment being a business vertical registered within that State or Union territory
A person carrying on a business through a branch or an agency or a representational office in any territory shall be treated as having an establishment in that territory Recommended Articles
