Difference between Inter-state and Intra-state

Question

Accepted Answer

Inter-state refers to transactions between two different states while Intra-state refers to transactions within the same state.

Inter-state transactions involve movement of goods or services from one state to another.
Intra-state transactions involve movement of goods or services within the same state.
Inter-state transactions require additional documentation such as an e-way bill.
Intra-state transactions do not require an e-way bill.
Inter-state transactions are subject to Integrated Goods and Services Tax (IGST).
Intra-state transactions are subject to State Goods and Services Tax (SGST) and Central Goods and Services Tax (CGST).