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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.
  1. GST Acts and Rules
  2. IGST - Integrated Goods and Service Tax Act
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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 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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