Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016

Chapter: I
PRELIMINARY
Section 1	:	Short title, extent and commencement
Section 2	:	Definitions
Chapter: II
PRINCIPLES FOR DETERMINING SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER - STATE TRADE OR COMMERCE
Section 3	:	Supplies of goods and/or services in the course of inter-State trade or commerce
Section 3A	:	Supplies of goods and/or services in the course of intra-State trade or commerce
Chapter: III
LEVY AND COLLECTION OF TAX
Section 4	:	Levy and collection of Integrated Goods and Services Tax
Chapter: IV
PLACE OF SUPPLY OF GOODS AND/OR SERVICES
Section 5	:	Place of supply of goods
Section 6	:	Place of supply of services
Chapter: V
PAYMENT OF TAX
Section 7	:	Payment of tax, interest, penalty and other amounts
Chapter: VI
INPUT TAX CREDIT
Section 8	:	Claim of input tax credit, provisional acceptance, matching, reversal and reclaim thereof
Section 9	:	Transfer of input tax credit
Chapter: VIII
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
Section 10	:	Apportionment of tax collected under the Act and settlement of funds
Chapter: VIII
SETTLEMENT OF CASES
Section 11	:	Definitions
Section 12	:	Constitution of National Goods and Services Tax Settlement Commission
Section 13	:	Jurisdiction and powers of Settlement Commission
Section 14	:	Decisions to be by majority
Section 15	:	Application for settlement of cases
Section 16	:	Procedure for settlement on receipt of an application under section 15
Section 17	:	Power of Settlement Commission to order provisional attachment to protect revenue
Section 18	:	Power of Settlement Commission to reopen completed proceedings
Section 19	:	Inspection, etc. of reports
Section 20	:	Power of Settlement Commission to grant immunity from prosecution and penalty
Section 21	:	Power of Settlement Commission to send a case back to the IGST officer
Section 22	:	Order of settlement to be conclusive
Section 23	:	Bar on subsequent application for settlement in certain cases
Section 24	:	Rectification of mistakes by Settlement Commission
Section 25	:	Powers of Settlement Commission
Section 26	:	Procedure of Settlement Commission
Chapter: IX
MISCELLANEOUS
Section 27	:	Application of certain provisions of the CGST Act, 2016
Section 28	:	Power to make rules
Section 29	:	Interest on delayed payment of tax
Section 30	:	Tax wrongfully collected and deposited with the Central or a State Government
Chapter: X
TRANSITIONAL PROVISIONS
Section 31	:	Import of services or inter-state supply of goods and/or services made on or after the appointed day
Chapter: XI
ADMINISTRATION
Section 32	:	Classes of officers under the Integrated Goods and Services Tax Act, 2016
Section 33	:	Appointment of officers under the Integrated Goods and Services Tax Act, 2016