Taxable territory determines where GST applies; services supplied outside it are not subject to GST. Taxable territory denotes the territory to which the Act applies, contrasted with non-taxable territory outside that application. 'India' for territorial scope includes the Union territory, territorial waters, continental shelf, exclusive economic zone, sea-bed, subsoil, air space, and specified installations or vessels. The charging provision limits taxation to services provided in the taxable territory; services provided in a non-taxable territory are not chargeable. The CGST enactment extends territorial application to the whole of India.
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.
Taxable territory determines where GST applies; services supplied outside it are not subject to GST.
Taxable territory denotes the territory to which the Act applies, contrasted with non-taxable territory outside that application. "India" for territorial scope includes the Union territory, territorial waters, continental shelf, exclusive economic zone, sea-bed, subsoil, air space, and specified installations or vessels. The charging provision limits taxation to services provided in the taxable territory; services provided in a non-taxable territory are not chargeable. The CGST enactment extends territorial application to the whole of India.
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