The Integrated Goods and Services Tax Act

Short title, extent and commencement

Definitions

Appointment of officers

Authorisation of officers of State tax or Union territory tax as proper officer in certain  circumstances

Levy and collection

Power to grant exemption from tax

Inter-State supply

Intra-State supply

Supplies in territorial waters

Place of supply of goods other than supply of goods imported into, or exported from India

Place of supply of goods imported into, or exported from India

Place of supply of services where location of supplier and recipient is in India

Place of supply of services where location of supplier or location of recipient is outside India

Special provision for payment of tax by a supplier of online information and database access or  retrieval services

Refund of integrated tax paid on supply of goods to tourist leaving India

Zero rated supply

Apportionment of tax and settlement of funds

Transfer of certain amounts

Transfer of input tax credit

Tax wrongfully collected and paid to Central Government or State Government

Application of provisions of Central Goods and Services Tax Act

Import of services made on or after the appointed day

Power to make rules

Power to make regulations

Laying of rules, regulations and notifications

Removal of difficulties

All sections

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.


LAWGIST

# 9 Supplies in territorial waters