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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 17: Apportionment of tax and settlement of funds
- Section 4: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- Section 3: Appointment of officers
- Section 12: Place of supply of services where location of supplier and recipient is in India
- Section 23: Power to make regulations
Related Acts
- Punjab Municipal Corporation Law (Extension to Chandigarh) Amendment Act, 2017
- Commercial Courts, Commercial Division and Commercial Appellate Division of High Courts (Amendment) Act, 2018
- Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories) Act, 2019
- Indian Evidence Act, 1872
- Inland Vessels Act, 2021
* Only for reference.