Supplies in territorial waters.
Section 9
GST
DETERMINATION OF NATURE OF SUPPLY
Integrated Goods And Services Tax Act, 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 terri
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