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INTEGRATED GOODS AND SERVICES TAX ACT, 2017
Chapters List
This
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.
Section 6
:
Power to grant exemption from tax.
Chapter: IV
DETERMINATION OF NATURE OF SUPPLY
Section 7
:
Inter-State 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 TO INTERNATIONAL TOURIST
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 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.
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 of difficulties.
Notes on clauses
Notes
:
Notes on clauses
MEMORANDUM
MEMO
:
MEMORANDUM REGARDING DELEGATED LEGISLATION