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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 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.
Chapter: Notes
Notes on clauses
Notes	:	Notes on clauses
Chapter: Memo
MEMORANDUM
MEMO	:	MEMORANDUM REGARDING DELEGATED LEGISLATION

Recapitulation:

O: Whether hiring-out industrial endoscopes would qualify as “s.. ..

O: Requirement of deposit of seventy-five per cent of the amoun.. ..

O: Rejection of books of accounts - undervaluation of sales tur.. ..

O: Cenvat Credit - duty paying documents - The instant case is .. ..

O: Addition u/s 40A(2) - excessive expenditure - The payment is.. ..

Recent / Latest:

H: Profiteering - Reduction on rate of tax post GST - whether t.. ..

H: Profiteering - Reduction on rate of tax post GST - whether t.. ..

H: Valuation - import of digital device (media) with contents -.. ..

H: Classification of calcium nitrate - mono potassium phosphate.. ..

H: Classification of HP Photo Center Microlab Printer - the Rev.. ..

H: Classification of ‘billiards cloth’ - The samples are establ.. ..

H: Initiation of the re-assessment proceedings u/s 147 by issui.. ..

H: Validity of Second (Fresh) Notice u/s 158BD - search proceed.. ..

H: Setoff of public issue expenses with Interest accrued - Resp.. ..

H: Deduction u/s 80-O - Royalty - proof of rendering technical .. ..

H: Exemption u/s 10B - mere location of the ‘SESA Plant’ outsid.. ..

H: Personal expenses - whether can be taxed in the hands of ass.. ..

H: Capital gain - LTCG - investment in the new residential hous.. ..

H: Expenses towards Keyman Insurance Premium - rule of consiste.. ..

H: Income form house property - can assessed income be lower th.. ..

H: Such the Company is not able to repay its debts then its man.. ..

H: Maintenance charges collected from the flat owner under the .. ..

H: Sharing of revenue - Business support services - The amount .. ..

H: Default in payment of service tax - Benefit of reduced penal.. ..

H: Refund of service tax paid under reverse charge mechanism - .. ..

H: Woks contract service - benefit of composition scheme - The .. ..

A: RECOMMENDATIONS OF KOTAK COMMITTEE ON CORPORATE GOVERNANCE

A: Merchant Export Procedure

A: FINAL GST RETURN

A: SENIOR CITIZENS SAVINGS SCHEME RULES, 2004

A: On income in India there cannot be imposition of tax twice o.. ..

F: ITC-04 JOB WORK quarterly return - unable to upload.

F: Registration by advocates

F: issuance of SCN by lower authority

F: Service tax applicability on renting cranes for metro rail work

F: INPUT TAX CREDIT

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