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Summary of Section 9 Of the IGST Act

Section 9 of The Integrated Goods and Services Tax Act addresses the treatment of supplies that occur in territorial waters. It establishes two key principles regarding the designation of supplier location and place of supply in the context of GST:

1. Location of the Supplier: If a supplier's location is situated in the territorial waters (the area of water under the jurisdiction of a coastal state), then, for GST purposes, that supplier will be considered as located in the coastal state or Union territory that is closest to the appropriate baseline. This baseline typically refers to the low-water mark along the coast, which serves as a reference point for measuring territorial waters.

2. Place of Supply: Similarly, if the place of supply (where the goods or services are provided) is in the territorial waters, it will also be regarded as being in the nearest coastal state or Union territory from the appropriate baseline.

The section ensures that transactions occurring in territorial waters are treated as if they are occurring on land within the jurisdiction of the coastal state or Union territory, thereby clarifying the application of GST in these maritime areas. This provision aims to prevent ambiguity and potential tax evasion in relation to supplies made in maritime zones.
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The content of this video is intended solely for educational purposes. Any decisions regarding taxes should be made only after consulting with a qualified legal or professional advisor to ensure compliance and understanding of individual circumstances.

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