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According to Section 9 of Integrated Goods and Service Tax Act, 2017:

Notwithstanding anything contained in this Act,––

  1. where the location of the supplier is in the territorial waters, the location of such supplier; or
  2. 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.

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.