7. Inter-State supply
Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in---
two different States;
two different Union territories; or
a State and a Union territory, shall be treated as a supply of goods in the course of inter-State trade or commerce.
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.
Subject to the provisions of section 12, supply of services, where the location of the supplier and the place of supply are in---
two different States; or
two different Union territories; or
a State and a Union territory, shall be treated as a supply of services in the course of inter-State trade or commerce.
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.
Supply of goods or services or both,---
when the supplier is located in India and the place of supply is outside India;
to or by a Special Economic Zone developer or a Special Economic Zone unit; or
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.