L-6A Core Elements | Nature of Supply — Intra-State | Inter-State | Imports | Exports

L-6A Core Elements | Nature of Supply — Intra-State | Inter-State | Imports | Exports 🎯 The One Question That Decides Your Tax: Is It CGST+SGST or IGST? | GST Core Elements — Intra-State vs Inter-State | IDT 270 Every GST computation you will ever attempt hangs on a single fork in the road: is the supply intra-State or inter-State? Get that one classification wrong and the entire chain collapses — wrong tax heads, wrong ITC, wrong return, full marks gone. In this lecture we go to the root of GST's charging mechanism and decode how Sec. 7 and Sec. 8 of the IGST Act actually decide the nature of supply, why "location of supplier + place of supply" is the only test that matters, and how Imports and Exports sit inside this framework as deemed inter-State supplies with their own treatment. We move statute-first, not summary-first. You'll see the common wrong answer students give, then read what the law actually says, then watch the Department-vs-Taxpayer tension play out the way it does in real assessments — before landing on Parliament's intent and the clean rule you can carry into the exam hall. Imports get treated as inter-State and attract IGST under the Customs route; Exports run as zero-rated supplies — and we draw the exact line between "exempt" and "zero-rated" that examiners love to blur. Expect board diagrams mapping the supply flows, comparison tables for intra vs inter, and the Examiner's Traps that turn a confident student into a careless one. By the end you'll classify any supply — domestic, import, or export — in seconds, and defend the answer with the section, not a guess. Built for CA Final IDT aspirants targeting Nov 2026, May 2027 and Nov 2027. 📘 Lecture by CA Deepak Gupta — Author, Educator & Legal Mentor | DG Classes — Delivering success, not lectures.