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Integrated Goods and Services Tax Act, 2017
Integrated Goods and Services Tax Act, 2017
25 sections published.
1
Short title, extent and commencement
2
Definitions
3
Appointment of officers
4
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
5
Levy and collection
6
Power to grant exemption from tax
7
Inter-State supply
8
Intra-State supply
9
Supplies in territorial waters
10
Place of supply of goods other than supply of goods imported into, or exported from India
11
Place of supply of goods imported into, or exported from India
12
Place of supply of services where location of supplier and recipient is in India
13
Place of supply of services where location of supplier or location of recipient is outside India
14
Special provision for payment of tax by a supplier of online information and database access or retrieval services
15
Refund of integrated tax paid on supply of goods to tourist leaving India
16
Zero rated supply
17
Apportionment of tax and settlement of funds
18
Transfer of input tax credit
19
Tax wrongfully collected and paid to Central Government or State Government
20
Application of provisions of Central Goods and Services Tax Act
21
Import of services made on or after the appointed day
22
Power to make rules
23
Power to make regulations
24
Laying of rules, regulations and notifications
25
Removal of difficulties
