Section 2(4) of IGST Act: Meaning of “Customs Frontiers of India”
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” has been defined, as under:
Section 2(4) of IGST Act: Definition of “Customs Frontiers of India” (CHAPTER I – PRELIMINARY)
“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.
The Integrated Goods and Services Tax (IGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the IGST Amendment Act, 2018 itself.