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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 21: Import of services made on or after the appointed day
- Section 1: Short title, extent and commencement
- Section 20: Application of provisions of Central Goods and Services Tax Act
- Section 14: Special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 8: Intra-State supply
Related Acts
- Code on Social Security Act, 2020
- Insolvency and Bankruptcy Code Act, 2016
- Punjab Municipal Corporation Law (Extension to Chandigarh) Amendment Act, 2017
- Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019
- Repealing and Amending Act, 2017
* Only for reference.