Section 7(5) in The Integrated Goods and Services Tax Act, 2017
(5)Supply of goods or services or both,-(a)when the supplier is located in India and the place of supply is outside India;(b)to or by a Special Economic Zone developer or a Special Economic Zone unit; or(c)in the taxable territory, not being an intra-State supply and not covered elsewhere in this section,shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce.
