Section 9 - Supplies in territorial waters of IGST ACT, 2017

          9. 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.

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