Section 9 of the IGST Act
Where the location of supplier or the place of supply is in territorial waters,
then the location of supplier or the place of supply
shall be deemed to be the
Coastal State or Union Territory,
where the nearest point of the appropriate baseline is located.
The limit of the territorial water extends upto 12 nautical miles from the appropriate baseline
Where the location of supplier or the place of supply is in territorial waters,
then the location of supplier or the place of supply
shall be deemed to be the
Coastal State or Union Territory,
where the nearest point of the appropriate baseline is located.
The limit of the territorial water extends upto 12 nautical miles from the appropriate baseline
No comments:
Post a Comment