Integrated Goods and Services Tax Act, 2017 — back to Table of Contents
Section 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.
This is the end of Chapter IV (Determination of Nature of Supply). Chapter V (Place of Supply of Goods or Services or Both) follows with Section 10.
