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
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides GST Training in Delhi. Register now.