Section 2(4) of IGST Act: Meaning of “Customs Frontiers of India”
As per Section 2(4) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “customs frontiers of India” has been defined, as under:
Section 2(4) of IGST Act: Definition of “Customs Frontiers of India” (CHAPTER I – PRELIMINARY)
“customs frontiers of India” means the limits of a customs area as defined in section 2 of the Customs Act, 1962 (52 of 1962).
Section 2 (28) of the The Customs Act, 1962 (52 of 1962)
“Indian customs waters” means the waters extending into the sea up to the limit of contiguous zone of India under section 5 of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976) and includes any bay, gulf, harbour, creek or tidal river.
Govt. has notified the Integrated Goods and Services Tax (IGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.
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