GST : Inter or Intra

Page no : 2

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 16 March 2019

@ Priya Kashyap

As per Article 297 ,
limit of the Territorial water is upto 12 NM., hence upto 12 NM cover POS is deemed to be in the coastal state or it where the nearest point of the baseline located.Hence cGST/SGst applicable

Or

Refer Section 2(114), read with Section 2(81)
it's other territory, if it's cover under it then for such need seperate Registration (More then 12 NM) hence IGST is applicable.

Note : Open for others Reply

1 Like

montee Idaiyar (other) (341 Points)
Replied 16 March 2019

Hypothetically there can be only two situation under GST act, either interstate or intrastate. No third option available. So, when it cannot be intra-state, which can exist only if supplied in the same state (or union territory); there for all other situations there exists only second option i.e. INTERSTATE.

1 Like

subhagan sreerangam (7039 Points)
Replied 16 March 2019

thank you and congratulations

(Guest)

Section 2(56) of CGST Act: Definition of “India” (CHAPTER I – PRELIMINARY)

“India” means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters.

I believe you are asking about sale of goods in territorial waters. And any sort of trade in the territorial waters will be covered under the Customs Act.