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.