Supplies in territorial waters
UTGST |
section 9 |
Posted on :
25/02/2021 |
Updated as on :
25/02/2021
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.