| 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. |