Check sibling questions

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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Davneet Singh

Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 12 years. He provides courses for Maths and Science at Teachoo.