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Section 9 - Integrated Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017
9. Supplies in territorial waters.-
Notwithstanding anything contained in this Act,-
(a) where the location of the supplier is in the territorial waters, the location of such supplier; or
(b) where the place of supply is in the territorial waters, the place of supply, shall, for the purposes of this Act, be deemed to be in the coastal State or Union territory where the nearest point of the appropriate baseline is located.
Related Sections
- Section 14: Special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 23: Power to make regulations
- Section 1: Short title, extent and commencement
- Section 4: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- Section 10: Place of supply of goods other than supply of goods imported into, or exported from India
Related Acts
* Only for reference.