IGST Section 9: Supplies in Territorial Waters

Provisions under Section 9 of the IGST Act, 2017 relating to “Supplies in Territorial Waters”:

Section 9: Supplies in Territorial Waters (CHAPTER IV: DETERMINATION OF NATURE OF SUPPLY) [*1]

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.

Notes (History of Amendments in Bare Text):

1. IGST Act 2017 notified vide GOI Notification dated 12/04/2017. CBEC notified 01/07/2017 as commencement date of Section 9 vide Notification 3/2017.