A.Where location of supplier and recipient is in India: (Section 12)

For the purpose of above sections, when the location of the supplier and the place of supply of services are in the different states, it shall be treated as inter-state supply as per Section 7 of IGST Act, 2017. Supply of services to or by a SEZ will be treated as an inter-state supply.

For the purpose of above sections, when the location of the supplier and the place of supply of services are in the same state, it shall be treated as intra-state supply as per Section 8 of IGST Act, 2017. Subject to provisions of section 12, intra-state supply of services shall not include supply of services to or by a SEZ.

As per Earlier Laws:

• When the goods are manufactured in job worker premises, the manufacturer has to give a declaration under notification no. 214/86 dated 25.03.1986 to claim exemption from payment of excise duty.
• The declaration has to be given to the AC/DC of central excise having jurisdiction over the factory of the job worker.
• Manufacturer has to send the goods through challan under Rule 4(5)(a) of Cenvat credit rules, 2002 by filling part-1.
• The job worker has to fill the part-2 while sending the goods back to the manufacturer.

For the purpose of above sections, when the location of the supplier and the place of supply of goods are in the different states, it shall be treated as inter-state supply as per Section 7 of IGST Act, 2017.

For the purpose of above sections, when the location of the supplier and the place of supply of goods are in the same state, it shall be treated as intra-state supply as per Section 8 of IGST Act, 2017.