Section 9 IGST Act 2017
[ Section 9 IGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ]
Section 9 IGST Act 2017 deals with Supplies in territorial waters and is covered in CHAPTER IV DETERMINATION OF NATURE OF SUPPLY
( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 received the Assent of the President of India on 12th April 2017. This is 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.)
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.
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