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          GST

          Customs frontiers of India

          Important Definitions, terms, meaning and Scope

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          Customs frontiers of India defined as limits of a customs area under customs law, affecting territorial supply rules. Customs frontiers of India are defined as the territorial limits of a customs area, adopting the concept of a customs area from the Customs Act, and thereby connecting customs territorial demarcation to GST territorial supply rules.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Customs frontiers of India defined as limits of a customs area under customs law, affecting territorial supply rules.

                                  Customs frontiers of India are defined as the territorial limits of a customs area, adopting the concept of a customs area from the Customs Act, and thereby connecting customs territorial demarcation to GST territorial supply rules.


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