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<h1>Section 9 of IGST Act 2017 clarifies GST jurisdiction for goods and services supplied in territorial waters.</h1> Section 9 of the IGST Act 2017 addresses the place of supply for goods and services in territorial waters. It specifies that if the supplier's location is in these waters, the supplier's location is considered within the coastal State or Union territory nearest to the baseline. Similarly, if the place of supply is in territorial waters, it is deemed to be in the nearest coastal State or Union territory. This provision ensures clarity in determining the jurisdiction for GST purposes in such scenarios.