Section 9 - Determining Supplier Location in Territorial Waters
This section explains how to determine the location of a supplier or the place of supply when they are in territorial waters. It states that if a supplier is located in territorial waters, their location is considered to be the coastal State or Union territory nearest to the baseline of those waters. Similarly, if the place of supply is in territorial waters, it is also considered to be in the nearest coastal State or Union territory. This rule applies regardless of other provisions in the Act, ensuring clarity on jurisdictional matters related to supplies made in such waters.
Note: It is an AI generated summary for reference purpose only.
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.
