Section 9 of IGST – Supplies in territorial waters. Complete Details for IGST Section 9. Detailed Analysis of all Sections of IGST Act 2017. In this IGST Section you may find all details for Supplies in territorial waters IGST Act 2017. Detailed Analysis of IGST Section 9 of Integrated goods & Service tax Act 2017. We Provide Complete Details for All IGST Section’s and In this article you may find all details for IGST Section 9. Check Section Wise Analysis of IGST Act 2017, Chapter Wise Analysis of IGST All Sections. in this article you may find complete details regarding Section 9 of IGST Act 2017 – Supplies in territorial waters, IGST all sections and definitions. Now Check more details from below…..
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Section 9 of IGST – 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.
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