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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 19: Tax wrongfully collected and paid to Central Government or State Government
- Section 13: Place of supply of services where location of supplier or location of recipient is outside India
- Section 12: Place of supply of services where location of supplier and recipient is in India
- Section 7: Inter-State supply
- Section 14: Special provision for payment of tax by a supplier of online information and database access or retrieval services
Related Acts
* Only for reference.