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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 24: Laying of rules, regulations and notifications
- Section 20: Application of provisions of Central Goods and Services Tax Act
- Section 25: Removal of difficulties
- Section 14: Special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 16: Zero rated supply
Related Acts
* Only for reference.