TMI BlogWhat are inter-state suppliesX X X X Extracts X X X X X X X X Extracts X X X X ..... and/or services in the course of inter-State trade or commerce means any supply where the location of the supplier and the place of supply are in different States. (Section 3(1) and 3(2) of the IGST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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