Welcome to your Ch:1 Jurisdiction and Levy (6 to 10)
6. Examine the following statements.
(i) India means the air space above its territory and territorial waters (upto 12 nm)
(ii) India means exclusive economic zone
7. Examine the following statements in the light of section 2(103) of CGST Act, 2017 which defines State.
(i) Puducherry is a Union Territory.
(ii) Delhi is a State.
8. Examine the following statements in the light of section 9 of IGST Act, 2017 which defines State.
(i) Territorial waters beyond 12 nm and upto 200 nm is a Union Territory .
(ii) Territorial waters upto 12 nm is a State.
9. ................... supply shall attract IGST
10. The maximum rate at which IGST can be levied at .........
