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The Central Goods and Services Tax Act, 2017
CHAPTER I- PRELIMINARY

2(56). "India"

In this Act, unless the context otherwise requires,-

(56). "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;