Inter state & Intrastate supplies  

INTER - STATE SUPPLIES :

                                                  When transaction made between two states so that transaction called inter - state supplies e.g. Gupta trader who is belongs to M.P , he purchased good from Mehta traders U. P . so  Gupta traders will pay IGST (integrated goods and service tax)

INTRA - STATE SUPPLIES :  

                                                   Transaction made within state e.g. If Gupta traders belongs from kanpur and he purchased goods from Mehta traders lucknow so gupta traders will pay CGST & SGST both .