Section 2(4) of IGST Act: Meaning of “Customs Frontiers of India”

Definition of the term “Customs Frontiers of India” under the Integrated Goods and Services Tax (IGST) Act, 2017

As per Section 2(4) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “customs frontiers of India” means the limits of a customs area as defined in section 2 of the Customs Act, 1962 (52 of 1962).

Section 2 (28) of the The Customs Act, 1962 (52 of 1962)

“Indian customs waters” means the waters extending into the sea up to the limit of contiguous zone of India under section 5 of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976) and includes any bay, gulf, harbour, creek or tidal river.

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