Inter state Supply (sec 7 of IGST Act, 2017)

Statutory Provision for Levy & Collection : Sec 5 of IGST Act
Rates : Maximum : 40% (CGST rate + SGST rate)
                   on Goods: 0.1%; 0.25%; 3%; 5%; 12%; 18% and 28%
                    Services :  5%; 12%; 18% and 28%   

1. The following shall be treated as inter state trade or commerce with respect to Goods /Services  Supply of Goods/Services where Location of the Supplier and Place of Supply are in –

1. Two different states/ Union Territories
2. A State and a Union Territory

All IMPORTS shall be deemed as Inter State Supplies and thus, IGST shall be levied in addition to the custom duties

2. If Supplier of goods/services located in India and Place of Supply is outside India, it shall be deemed to be inter state supply.
3. Supply of Goods/services to/by SEZ developer/unit shall be deemed to be inter state supply.

Intra state Supply (sec 8 of IGST Act, 2017)

Statutory Provision for Levy & Collection  : Sec 5 of CGST Act
Rates : Maximum : 20%
                   on Goods: 0.05%; 0.125%; 1.5%; 2.5%; 6%; 9% and 12%
                    Services :  2.5%; 6%; 9% and 12%   

1. The following shall be treated as intra state trade or commerce with respect to Goods/Services  Supply of Goods/Services where Location of the Supplier and Place of Supply are in same different states/ Union Territories
   Such supplies are eligible for CGST and SGST.

Exceptions:
Following  shall not be treated as Intra state supplies

1. Supply to or by SEZ Unit/Developer
2. Goods imported into India
3. Supplies made to tourist

Tax payable by Electronic Commerce Operator (ECO) :

1. If ECO is Located in taxable territory :   person liable to pay tax is ECO
2. If ECO does not have physical             : Person representing ECO
    presence/representative in taxable territory
3. If ECO has no physical presence         : Person appointed by ECO for the purpose
   or a representative

Categories of Intra State services on which ECO is liable to pay tax

1. Transportation of passangers by radio taxi, motorcab, maxi cab, motor cycle
2. Providing accommodations in hotels, guests houses, other commercial places meant for lodging/residential purposes
3. Services by way of house keeping.