IGST What is the territory of India for the purpose of IGST?

Raju Choudhary

Staff member
Ans. Section 2(12) of Revised Model IGST Law defines India as under “India” means: -
  • (a) the territory of the Union as referred to in clauses (2) and (3) of Article 1of the Constitution;
  • (b) its territorial waters, continental shelf, exclusive economic zone or any other maritime zone as defined in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976);
  • (c) the seabed and the subsoil underlying the territorial waters;
  • (d) the air space above its territory and territorial waters; and
  • (e) the installations, structures and vessels located in the continental shelf of India and the exclusive economic zone of India, for the purposes of prospecting or extraction or production of mineral oil and natural gas and supply thereof;