Act Number: 13

Act Name: The Integrated Goods and Services Tax Act, 2017

Year: 2017

Enactment Date: 2017-04-12

Long Title: An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 9: Supplies in territorial waters.
    Notwithstanding anything contained in this Act,--
             (a) where the location of the supplier is in the territorial waters, the location of such supplier; or
             (b) 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.
Notes:

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