Chapter 4 — Determination of Nature of Supply

Chapter in 2 Minutes

• This chapter groups sections 7, 8, 9 of the Integrated Goods and Services Tax Act, 2017.
• Use the provision map below and then follow each section into Rules, Forms, notifications and practical workflows.

Section-by-section map

1. Section 7 — Inter-State supply
2. Section 8 — Intra-State supply
3. Section 9 — Supplies in territorial waters

Practical questions to ask

• What factual trigger decides which section in this chapter applies?
• What was the operative wording on the transaction/order date?
• Which Rule, Form or notification changes the implementation?
• What evidence would an officer or appellate forum expect?