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