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.
(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.
Source footnotes
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Appointment of officers.Section 4 · Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.Section 5 · Levy and collection.Section 6 · Power to grant exemption from tax.Section 6A · Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.Section 7 · Inter-State supply.India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.