Integrated Goods and Services Tax Act 2017

 

 

Chapter I Preliminary

Section 1 : Short Title, Extent and Commencement

Section 2 : Definitions
 

 

 

Chapter II Administration

Section 3 : Appointment of Officers

Section 4 : Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

 

Chapter III Levy and Collection of Tax

Section 5 : Levy and collection of tax

Section 6 : Powers to grant exemption from tax

 

Chapter IV Determination of nature of supply

Section 7 : Interstate supply

Section 8 : Intra state supply

Section 9 : Supplies in Territorial Waters

 

Chapter V Place of supply of goods or services or both

Section 10 : Place of supply of goods other than supply of goods imported into, or exported from India

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 is outside India

Section 14 : Special provision for payment of tax by a supplier of online information and database access or retrieval services

 

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

Section 15 : Refund of integrated tax paid on supply of goods to tourist leaving India

 

Chapter VII Zero Rated Supply

Section 16 : Zero Rated Supply

 

Chapter VIII Apportionment of tax and settlement of funds

Section 17 : Apportionment of tax and settlement of funds

Section 18 : Transfer of input tax credit

Section 19 : Tax wrongfully collected and paid to Central Government or State Government

 

 

 

Chapter IX Miscellaneous

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 Difficulties

 

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