9 Supplies in territorial waters – IGST Bill 2017

By | April 12, 2017
(Last Updated On: April 12, 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 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.

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source
New Books Released on Tax , GST and law

One thought on “9 Supplies in territorial waters – IGST Bill 2017

  1. Pingback: IGST Bill 2017 Chapter Wise and Section Wise - Tax Heal

Leave a Reply

Your email address will not be published. Required fields are marked *