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IndiaAuditLens Law Library

Section 9 of the IGST Act, 2017

From the IndiaAuditLens Law Library

GST›IGST Act, 2017

At a glance

Procedure, powers and definitions

  • 9(a)–(b)A supplier location or place of supply in territorial waters is deemed to be in the coastal State or Union territory containing the nearest point of the appropriate baseline, notwithstanding other provisions of the Act.

Section 9 assigns a coastal State or Union territory to a supplier location or place of supply situated in territorial waters. The relevant territory is the one containing the nearest point of the appropriate baseline. This deeming rule overrides other provisions of the Integrated GST Act and applies separately to the supplier-location and place-of-supply situations it identifies.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 9, verbatim (show)

Section 9. Supplies in territorial waters.

-

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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Supplier location 9(a)

Questions to answer on the file3 questions
Ticks stay in this browser only.

Place of supply 9(b)

Questions to answer on the file2 questions
Ticks stay in this browser only.

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (2)

NumberDateSubject
Notification No. 08/2017-Integrated Tax (Rate)28 June 2017To notify the rates for supply of services under IGST Act amended by a later instrument
Notification No. 09/2017-Integrated Tax (Rate)28 June 2017To notify the exemptions on supply of services under IGST Act rescinded by a later instrument

Unsettled questions

The words of section 9 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. No additional silent-text interpretation is asserted; disputed factual characterisation remains a person’s task.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 9. Supplies in territorial waters". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links