IGST

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OFFICIAL GAZETTE THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 (No. 13 of 2017) View
Section 1 Short title, extent and commencement View
Section 2 Definitions View
Section 3 Appointment of officers View
Section 4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances View
Section 5 Levy and collection View
Section 6 Power to grant exemption from tax View
Section 7 Inter-State supply View
Section 8 Intra-State supply View
Section 9 Supplies in territorial waters View
Section 10 Place of supply of goods other than supply of goods imported into, or exported from India View
Section 11 Place of supply of goods imported into, or exported from India View
Section 12 Place of supply of services where location of supplier and recipient is in India View
Section 13 Place of supply of services where location of supplier or location of recipient is outside India View
Section 14 Special provision for payment of tax by a supplier of online information and database access or retrieval services View
Section 15 Refund of integrated tax paid on supply of goods to tourist leaving India View
Section 16 Zero rated supply View
Section 17 Apportionment of tax and settlement of funds View
Section 18 Transfer of input tax credit View
Section 19 Tax wrongfully collected and paid to Central Government or State Government View
Section 20 Application of provisions of Central Goods and Services Tax Act View
Section 21 Import of services made on or after the appointed day View
Section 22 Power to make rules View
Section 23 Power to make regulations View
Section 24 Laying of rules, regulations and notifications View
Section 25 Removal of difficulties View
Section 17A Transfer of certain amounts View