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INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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

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