Earendil | Interstate & Intrastate Blog

Difference between Interstate and Intrastate

Particulars Interstate GST Supply Intrastate GST Supply
Meaning Supply of goods & services or both, Where the location of the supplier and the place of supply are
  • Two different States;
  • Two different Union territories; or
  • A State and Union territory.
  • Supply of goods and services imported into the territory of India.
  • Supply of goods or services or both, to or by a Special Economic Zone developer or a Special Economic Zone unit.
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.
GST Applicability Integrated Goods and Service Tax (IGST) Central Goods and Service Tax (CGST) and State Goods and Service Tax (SGST)
Example Supply of Goods & services from Delhi to Tamil Nadu Supply of Goods & services within Tamil Nadu