Chapter IV - Determination of nature of supply
Section 8
Section 8: Intra-State supply
Section 8 classifies a supply as intra-State when supplier location and place of supply are in the same State or Union territory, subject to express exclusions.
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Need advice on Section 8?
This article is for general information. Refer to the Integrated Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Key takeaways
Goods and services test
For goods use the Section 10 place rule; for services use Section 12. Same-State or same-UT supplier and place normally mean intra-State.
Express exclusions
SEZ supplies are excluded from the intra-State treatment. Imported goods before crossing customs frontiers and specified tourist supplies are excluded for goods.
Distinct establishments
The explanations treat separately situated establishments and branches as distinct for the Act’s location framework.
Goods and services test
For goods use the Section 10 place rule; for services use Section 12. Same-State or same-UT supplier and place normally mean intra-State.
Express exclusions
SEZ supplies are excluded from the intra-State treatment. Imported goods before crossing customs frontiers and specified tourist supplies are excluded for goods.
Distinct establishments
The explanations treat separately situated establishments and branches as distinct for the Act’s location framework.
Practical checklist
Do
- Find supplier location and the applicable place-of-supply result.
- Check SEZ, import and tourist exceptions.
- Record branch or establishment facts where one entity operates in several places.
Frequently asked questions
Is a same-State supply to an SEZ automatically intra-State?
No. The SEZ exclusion in Section 8 must be read with Section 7(5)(b).
Need help applying this provision to your situation?
Contact BizeneedLast updated 9 October 2026