9 Supplies in territorial waters – IGST Bill 2017
THE INTEGRATED GOODS AND SERVICES TAX BILL, 2017 Supplies in territorial waters. 9. 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… Read More »