In case of intra-state sales, both buyer and seller must belong to :
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same city ..............
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In the case of intrastate sales, both sellers and buyers belong to the same states.
• In intrastate sales, both buyer and seller belong to the same states while in interstate sales, both buyer and seller belong to different states.
• Intra-State stock of goods or services is when the place of the supplier and the place of supply i.e., site of the buyer are in the same state
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