Meaning of term Taxable Territory under GST

What is Taxable Territory under GST

 

This post explains about Taxable Territory under GST.  

Taxable Territory:

 “Taxable Territory” means the territory to which the provisions of Central Goods and Service Tax Act, 2017 apply.

“India” means,-

  1. the territory of the Union as referred to in clauses (2) and (3) of Article 1 of 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);
  2. the seabed and the subsoil underlying the territorial waters;
  3. the air space above its territory and territorial waters; and
  4. 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;

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