L 5B: Core Elements: Territorial Scope | Supply (Intra-Sate vs Inter-State) + Zero-Rated Supply

L 5B: Core Elements: Territorial Scope | Supply (Intra-Sate vs Inter-State) + | Zero-Rated Supply (Exports/ SEZ Supplies) Explained Where does a supply actually happen, and why does that single answer decide whether you charge CGST + SGST or IGST? In this CA Final IDT lecture, CA Deepak Gupta maps the territorial scope of GST and the rules that classify every transaction as intra-state or inter-state supply. You'll learn the meaning of taxable territory under Sec. 1 and Sec. 9, how location of supplier and place of supply together fix the nature of supply under Sec. 7 and Sec. 8 of the IGST Act, and exactly why getting this wrong corrupts both your charge of tax and your ITC chain. The heart of this video ties territory to outcome — intra-state vs inter-state supply plus the special case of zero-rated supply. We cover when a transaction crosses a state line into IGST, how exports and SEZ supplies are treated as zero-rated, and why zero-rated is not the same as exempt or nil-rated on the ITC question. Using a problem-first, statute-first method, this session locks down place of supply logic, taxable territory boundaries, and the CGST-SGST vs IGST decision. Whether you're preparing for CA Final GST Nov 2026, May 2027, or Nov 2027, you'll walk away with a clean territorial-scope map plus a fast-revision summary that holds under exam pressure. territorial scope of GST, intra-state supply, inter-state supply, intra vs inter state supply, place of supply, location of supplier, nature of supply Sec 7 8 IGST, taxable territory GST, zero-rated supply, CGST SGST IGST, export under GST, SEZ supply, GST core elements, charge of GST, CA Final IDT, CA Final GST, IDT 270, CA Deepak Gupta, GST Nov 2026, CA Final May 2027 Hashtags: #CAFinal #GST #IDT #TerritorialScope #IntraStateSupply #InterStateSupply #ZeroRatedSupply #PlaceOfSupply #IGST #CADeepakGupta #CAFinalIDT #IDT270 #GSTLectures #CAFinalGST #CAExams #ICAI