Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 8, verbatim (show)
Section 8. Intra-State supply. -
(1) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply:
Provided that the following supply of goods shall not be treated as intra-State supply namely:-
(i) supply of goods to or by a Special Economic Zone developer or a Special Economic Zone unit;
(ii) goods imported into the territory of India till they cross the customs frontiers of India; or (iii) supplies made to a tourist referred to in section 15.
(2) Subject to the provisions of section 12, supply of services where the location of the supplier and the place of supply of services are in the same State or same Union territory shall be treated as intra-State supply:
Provided that the intra-State supply of services shall not include supply of services to or by a Special Economic Zone developer or a Special Economic Zone unit.
Explanation 1.-For the purposes of this Act, where a person has,-
(i) an establishment in India and any other establishment outside India;
(ii) an establishment in a State or Union territory and any other establishment outside that State or Union territory; or (iii) an establishment in a State or Union territory and any other establishment 1[*****] registered within that State or Union territory, then such establishments shall be treated as establishments of distinct persons.
Explanation 2. - 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.
1. Omitted "being a business vertical" by s. 4 of the Integrated Goods and Services Tax (Amendment) Act, 2018 (No. 32 of 2018) - Brought into force w.e.f. 01st February, 2019.
8(1) and provisoGoods and exclusions
shall be treated as intra-State supplySection 8(1) and proviso
Section 10 supplies the place compared with supplier location, with section 9's territorial-water deeming overriding where applicable. The proviso excludes goods to or by Special Economic Zones, imported goods before crossing the customs frontier and tourist supplies under section 15.
Questions to answer on the file12 questions
8(2) and provisoServices and exclusion
the intra-State supply of services shall not include supply of services to or by a Special Economic Zone developer or a Special Economic Zone unit.Section 8(2) and proviso
Section 12 supplies the place compared with supplier location in the same State or Union territory. Section 9's overriding territorial-water deeming applies before the comparison. The Special Economic Zone exclusion qualifies the same-jurisdiction rule.
Questions to answer on the file9 questions
8, Explanation 1(i) to (iii)Distinct establishments
such establishments shall be treated as establishments of distinct persons.Section 8, Explanation 1(i) to (iii)
The pairs are India and overseas, one State or Union territory and outside it, or another registered establishment within it. The same-jurisdiction limb uses registration under the stated framework.
Questions to answer on the file4 questions
8, Explanation 2Territorial presence
shall be treated as having an establishment in that territory.Section 8, Explanation 2
The person must carry on business through a branch, agency or representational office there. That presence triggers the establishment deeming.
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Same person’s India and foreign establishments Explanation 1(i)
Questions to answer on the file3 questions
Same person’s establishments outside a State or Union territory Explanation 1(ii)
Questions to answer on the file3 questions
Another establishment registered within the same jurisdiction Explanation 1(iii)
Questions to answer on the file5 questions
Business through a branch, agency or representational office Explanation 2
Questions to answer on the file6 questions
Frequently asked questions
Are goods to a Special Economic Zone unit intra-State merely because locations match?
No. The goods proviso excludes supplies to or by the developer or unit from intra-State treatment.
Section 8(1), proviso
Does another registered establishment in the same State receive distinct treatment?
Yes. Explanation 1(iii) treats the specified establishments as those of distinct persons.
Section 8, Explanation 1
Does a branch create the stated territorial establishment?
A person carrying on business through that branch is treated as having an establishment in the territory.
Section 8, Explanation 2
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Omitted "being a business vertical" by s. 4 of the Integrated Goods and Services Tax (Amendment) Act, 2018 (No. 32 of 2018) - Brought into force w.e.f. 01st February, 2019.[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 of the CGST Act, 2017, Section 25 of the CGST Act, 2017 | 8 Explanation 1(iii) defined by Section 2 of the CGST Act, 2017, registered person; Section 25 of the CGST Act, 2017, registration; through IGST section 2(24), compiled and reviewed | Explanation 1(iii) "registered within that State or Union territory" |
| Section 9 | 8 supplier and place location comparisons overridden by Section 9; apply territorial-water deeming first | IGST 9 "Notwithstanding anything contained in this Act" |
| Section 7 of the CGST Act, 2017, Section 8 of the CGST Act, 2017 | 8 defined by Section 7 of the CGST Act, 2017, supply; Section 8 of the CGST Act, 2017, composite/mixed supply classification | 8(1) "supply of goods"; 8(2) "supply of services" |
| Section 77 of the CGST Act, 2017 | Section 77 of the CGST Act, 2017 requires Section 8 classification evidence; subsequent holding remains a separate requirement | CGST 77(2) "subsequently held to be an intra-State supply" |
| Section 7 of the CGST Act, 2017, Section 8 of the CGST Act, 2017, Section 9 of the CGST Act, 2017 | 8 supply classification read with Section 7 of the CGST Act, 2017; Section 8 of the CGST Act, 2017; Section 9 of the CGST Act, 2017 | 8(1) "intra-State supply"; 8(2) "supply of services" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (3)
| Number | Date | Subject |
|---|---|---|
| Circular No. 161/17/2021-GST | 20 September 2021 | Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 |
| Circular No. 78/52/2018-GST | 31 December 2018 | Clarification on export of services under GST |
| Circular No. 2/01/2017-IGST | 27 September 2017 | Clarification on supply of satellite launch services by ANTRIX Corporation Ltd. |
Notifications (3)
| Number | Date | Subject |
|---|---|---|
| Notification No. 15/2018-Integrated Tax (Rate) | 26 July 2018 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. |
| Notification No. 08/2017-Integrated Tax (Rate) | 28 June 2017 | To notify the rates for supply of services under IGST Act amended by a later instrument |
| Notification No. 09/2017-Integrated Tax (Rate) | 28 June 2017 | To notify the exemptions on supply of services under IGST Act rescinded by a later instrument |
See also
- Section 7 of the IGST Act, 2017: inter-State supply
- Section 9 of the IGST Act, 2017: supplies in territorial waters
- Section 25 of the CGST Act, 2017: procedure for registration
- Section 77 of the CGST Act, 2017: tax wrongfully collected and paid to Central Government or State Government
References
- Central Board of Indirect Taxes and Customs. "Section 8. Intra-State supply". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- The Integrated Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnote 1.
External links
- IGST Act, 2017, Section 8 on the CBIC tax information portal