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
THE UNION AND ITS TERRITORY
Name and territory of the Union.
- (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.