my question is in case transaction is wholly outside the scope of states and union territories (5) of India,, like In water zones
Guest
i think it is also covered under inter state supply where IGST is levied on the transaction value u/s 15 of CGST Act where IGST shall be levied and collected as per section 3 of Custom tariff act 1975
To determine supply interstate , the provision of Section 7(1) IGST , for Goods & Section 7(3)IGSt for services , which gives a thumb rule that where the location of supplier & place of supply of Goods or Services are in : - two different state -two different UT -state & It shall be treated as inter state supply
And
As per section 5 IGST Act , IGST shall be applicable on all interstate supply
hypothetically driven situation..... please elaborate your query...... give us suitable information....... who is going to be the supplier??? where is he registered???... who is going to be the receiver?? where will he be registered??......... take your own assumptions(hypothetically) more information is required........