Section 7 - Inter-State supply of IGST ACT, 2017

             7. (1) Subject to the provisions of section 10, supply of goods, where the location of
the supplier and the place of supply are in––
                 (a) two different States;
                 (b) two different Union territories; or
                 (c) a State and a Union territory,
shall be treated as a supply of goods in the course of inter-State trade or commerce

               (2) Supply of goods imported into the territory of India, till they cross the customs
frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade
or commerce.
               (3) Subject to the provisions of section 12, supply of services, where the location of
the supplier and the place of supply are in––
                  (a) two different States;
                  (b) two different Union territories; or
                   (c) a State and a Union territory,
shall be treated as a supply of services in the course of inter-State trade or commerce.
             (4) Supply of services imported into the territory of India shall be treated to be a
supply of services in the course of inter-State trade or commerce.
             (5) Supply of goods or services or both,––
                (a) when the supplier is located in India and the place of supply is outside
India;
                (b) to or by a Special Economic Zone developer or a Special Economic Zone
unit; or
                 (c) in the taxable territory, not being an intra-State supply and not covered
elsewhere in this section,
shall be treated to be a supply of goods or services or both in the course of inter-State trade
or commerce.