IGST Section 9 — Supplies in territorial waters
IGST Act · Supplies in territorial waters
Quick Answer
Section 9 of the IGST Act, 2017 governs Supplies in territorial waters. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 9 IGST: Supplies in territorial waters — eligibility, conditions, case laws and compliance impact under Indian tax law.
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.
No case laws found for this section yet.
Browse all case laws →No FAQs available for this section yet.
No related notifications found for this section.
Browse all notifications →Amendment History
No amendment records available for this section.
IGST Section 9 was introduced as part of the original IGST Act, 2017.