It applies to whole of India,

also extends to

Designated Areas in the Continental Shelf


Exclusive Economic Zone of India (EEZ).

(The EEZ extends upto 200 nautical miles inside the sea from base line)

  1. Indirect Tax
  2. Excise

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.