IGST

• OFFICIAL GAZETTE

  THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 (No. 13 of 2017)

• Section 1

  Short title, extent and commencement

• Section 2

  Definitions

• Section 3

  Appointment of officers

• Section 4

  Authorisation of officers of State tax or Union territory tax as proper officer...

• Section 5

  Levy and collection

• Section 6

  Power to grant exemption from tax

• Section 6A

  Power not to recover Goods and Services Tax not levied or short-levied as a resu...

• Section 7

  Inter-State supply

• Section 8

  Intra-State supply

• Section 9

  Supplies in territorial waters

• Section 10

  Place of supply of goods other than supply of goods imported into, or exported f...

• Section 11

  Place of supply of goods imported into, or exported from India

• Section 12

  Place of supply of services where location of supplier and recipient is in India

• Section 13

  Place of supply of services where location of supplier or location of recipient...

• Section 14

  Special provision for payment of tax by a supplier of online information and dat...

• Section 14A

  Special provision for specified actionable claims supplied by a person located o...

• Section 15

  Refund of integrated tax paid on supply of goods to tourist leaving India

• Section 16

  Zero rated supply

• Section 17

  Apportionment of tax and settlement of funds

• Section 17A

  Transfer of certain amounts

• Section 18

  Transfer of input tax credit

• Section 19

  Tax wrongfully collected and paid to Central Government or State Government

• Section 20

  Application of provisions of Central Goods and Services Tax Act

• Section 21

  Import of services made on or after the appointed day

• Section 22

  Power to make rules

• Section 23

  Power to make regulations

• Section 24

  Laying of rules, regulations and notifications

• Section 25

  Removal of difficulties