TMI BlogSupplies in territorial waters [ Section 9 of IGST Act ]X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) where the location of the supplier is in the territorial waters, the location of such supplier; or (b) where the place of supply is in the territorial waters, the place of supply, shall, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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