Section 9 of IGST Act

Supplies in territorial waters

Notwithstanding anything contained in this Act,

(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 for the purposes of this Act,

      be deemed to be in the coastal State or Union territory

      where the nearest point of the appropriate baseline is located.

Thanks

CA Rahul Gupta 

+91-80535-55086