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Home Acts & Rules Goods and Services Tax Draft-Bills-Reports MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016] Chapters List

MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 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 4 : Supplies of goods and/or services in the course of intra-State trade or commerce
Chapter: III
LEVY AND COLLECTION OF TAX
Section 5 : Levy and collection of Integrated Goods and Services Tax
Section 6 : Power to grant exemption from tax
Chapter: IV
PLACE OF SUPPLY OF GOODS AND/OR SERVICES
Section 7 : Place of supply of goods other than supply of goods imported into, or exported from India
Section 8 : Place of supply of goods imported into, or exported from India
Section 9 : Place of supply of services where the location of supplier of service and the location of the recipient of service is in India
Section 10 : Place of supply of services where the location of the supplier or the location of the recipient is outside India
Chapter: V
PAYMENT OF TAX
Section 11 : Payment of tax, interest, penalty and other amounts
Section 12 : Special provision for payment of tax by a supplier of online information and database access or retrieval services located outside India to specified person in the taxable territory
Chapter: VI
INPUT TAX CREDIT
Section 13 : Claim of input tax credit, provisional acceptance, matching, reversal and reclaim of input tax credit or reduction in output tax liability
Section 14 : Transfer of input tax credit
Chapter: VII
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
Section 15 : Apportionment of tax collected under the Act and settlement of funds
Chapter: VIII
ZERO RATED SUPPLY
Section 16 : Zero rated supply
Chapter: IX
MISCELLANEOUS
Section 17 : Application of certain provisions of the CGST Act, 2016
Section 18 : Power to make rules
Section 19 : Tax wrongfully collected and deposited with the Central or a State Government
Section 20 : Refund of IGST paid on supply of goods to outbound tourist
Chapter: X
TRANSITIONAL PROVISIONS
Section 21 : Import of services or inter-State supply of goods and/or services made on or after the appointed day
Chapter: XI
ADMINISTRATION
Section 22 : Classes of officers under the Integrated Goods and Services Tax Act, 2016
Section 23 : Appointment of officers under the Integrated Goods and Services Tax Act, 2016
Section 24 : Appointment of Officers of SGST as proper officer in certain circumstances
 
 
 
 
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