Section 8(2) in The Integrated Goods and Services Tax Act, 2017
(2)Subject to the provisions of section 12, supply of services where the location of the supplier and the place of supply of services are in the same State or same Union territory shall be treated as intra-State supply:Provided that the intra-State supply of services shall not include supply of services to or by a Special Economic Zone developer or a Special Economic Zone unit.Explanation 1. - For the purposes of this Act, where a person has,-(i)an establishment in India and any other establishment outside India;(ii)an establishment in a State or Union territory and any other establishment outside that State or Union territory; or(iii)an establishment in a State or Union territory and any other establishment [OMIT] [omitted 'being a business vertical' by Act No. 32 of 2018, dated 29.8.2018.] registered within that State or Union territory, then such establishments shall be treated as establishments of distinct persons.Explanation 2. - A person carrying on a business through a branch or an agency or a representational office in any territory shall be treated as having an establishment in that territory.
