Section 9 of IGST Act 2017: Supplies in Territorial Waters

Provisions under Section 9 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Supplies in Territorial Waters”, are as under:

Section 9 of IGST Act 2017: Supplies in Territorial Waters (CHAPTER IV – DETERMINATION OF NATURE OF SUPPLY)

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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 9 of the IGST Act 2017, vide Notification 3/2017 Integrated Tax.

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Govt. has notified the Integrated Goods and Services Tax (IGST) Act, 2017 on 12 April, 2017, followed with Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the IGST/ Amendment Acts from time to time, except where specifically mentioned in the respective IGST/ Amendment Acts.

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