Territory of India for purpose of GST of India – Meaning of India

By | May 15, 2017
(Last Updated On: May 15, 2017)

Meaning of India under GST of India

As per Section 2(56) of CGST Act 2017 :

 “India” means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters;

As per Article 1 of the Constitution of India 1950

PART I

THE UNION AND ITS TERRITORY

Name and territory of the Union.

  1. (1) India, that is Bharat, shall be a Union of States.

1[(2) The States and the territories thereof shall be as specified in the First Schedule.]

(3) The territory of India shall comprise—

(a)          the territories of the States;

2[(b)        the Union territories specified in the First Schedule; and]

(c)          such other territories as may be acquired.


1. Substituted by the Constitution (Seventh Amendment) Act, 1956, w.e.f. 1-11-1956.

2 Substituted by the Constitution (Seventh Amendment) Act, 1956, w.e.f. 1-11-1956.

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