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GST

Home Acts & Rules GST Acts 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.
Section 6A : Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
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
Section 14A : Special provision for specified actionable claims supplied by a person located outside taxable territory
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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