https://www.taxtmi.com/manuals?id=3184 Where a supplier's location is in territorial waters, or where the place of supply is in territorial waters, the supply is deemed to occur in the coastal State or Union territory whose nearest appropriate baseline point corresponds for the purposes of the IGST Act, thereby fixing the jurisdictional location for GST incidence and compliance. en-us Mon, 09 Oct 2023 11:57:00 +0530 Mon, 09 Oct 2023 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3184 Where a supplier's location is in territorial waters, or where the place of supply is in territorial waters, the supply is deemed to occur in the coastal State or Union territory whose nearest appropriate baseline point corresponds for the purposes of the IGST Act, thereby fixing the jurisdictional location for GST incidence and compliance. Manuals GST Mon, 09 Oct 2023 11:57:00 +0530 https://www.taxtmi.com/manuals?id=3184