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of <h1>Section 9 of IGST Act: Supplies in Territorial Waters Attributed to Nearest Coastal State or Union Territory for Tax.</h1> Section 9 of the Integrated Goods and Services Tax Act, 2017, addresses the determination of the nature of supply in territorial waters. It stipulates that if a supplier's location is within territorial waters, or if the place of supply is within territorial waters, both are considered to be in the coastal State or Union Territory closest to the appropriate baseline. This provision ensures that supplies in territorial waters are attributed to the nearest coastal jurisdiction for tax purposes.
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