(1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,-

(1) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply:

(1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in-

Fifty per cent. of the amount remaining unutilised in the Fund at the end of the transition period shall be transferred to the Consolidated Fund of India as the share of Centre,