Inter State supply

Where Location of Supplier and Place of supply of Goods or Services or Both are in

Two different states or

Two different union territories or

A state or A union territories

are treated as Inter state supply of goods or services or both.

For Example:

Mr.x is a supplier of goods(Registered in Delhi) sold goods to Mr.Y(Registered in Mumbai), In this case:

Location of supplier is in Delhi and,

The Place of supply is in Mumbai.

Hence, It is an Inter state supply.