https://www.taxtmi.com/acts?id=24130 Where the supplier's location or the place of supply is in territorial waters, that location is deemed to be in the coastal State or Union territory where the nearest point of the appropriate baseline is located, thereby fixing the coastal jurisdiction for GST purposes. en-us Mon, 27 Mar 2017 18:49:19 +0530 Tue, 31 Aug 2021 17:11:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24130 Where the supplier's location or the place of supply is in territorial waters, that location is deemed to be in the coastal State or Union territory where the nearest point of the appropriate baseline is located, thereby fixing the coastal jurisdiction for GST purposes. Act-Rules GST Mon, 27 Mar 2017 18:49:19 +0530 https://www.taxtmi.com/acts?id=24130