Raipur
S-12, 2nd Floor Raheja Towers, Jail Road Near Hotel Celebration Raipur – 492001 (CG)
Index | Subject | View | Download |
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OFFICIAL GAZETTE | THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 (No. 13 of 2017) | View |
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Section 1 | Short title, extent and commencement | View |
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Section 2 | Definitions | View |
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Section 3 | Appointment of officers | View |
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Section 4 | Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances | View |
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Section 5 | Levy and collection | View |
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Section 6 | Power to grant exemption from tax | View |
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Section 7 | Inter-State supply | View |
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Section 8 | Intra-State supply | View |
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Section 9 | Supplies in territorial waters | View |
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Section 10 | Place of supply of goods other than supply of goods imported into, or exported from India | View |
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Section 11 | Place of supply of goods imported into, or exported from India | View |
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Section 12 | Place of supply of services where location of supplier and recipient is in India | View |
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Section 13 | Place of supply of services where location of supplier or location of recipient is outside India | View |
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Section 14 | Special provision for payment of tax by a supplier of online information and database access or retrieval services | View |
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Section 15 | Refund of integrated tax paid on supply of goods to tourist leaving India | View |
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Section 16 | Zero rated supply | View |
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Section 17 | Apportionment of tax and settlement of funds | View |
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Section 18 | Transfer of input tax credit | View |
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Section 19 | Tax wrongfully collected and paid to Central Government or State Government | View |
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Section 20 | Application of provisions of Central Goods and Services Tax Act | View |
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Section 21 | Import of services made on or after the appointed day | View |
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Section 22 | Power to make rules | View |
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Section 23 | Power to make regulations | View |
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Section 24 | Laying of rules, regulations and notifications | View |
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Section 25 | Removal of difficulties | View |
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Section 17A | Transfer of certain amounts | View |
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