IGST Act, 2017

Integrated Goods and Services Tax Act, 2017

Section - 1

Short title, extent and commencement

Section - 2

Definitions

Section - 3

Appointment of officers

Section - 4

Authorisation of officers of State tax or Union territory tax as proper officer in certaincircumstances

Section - 5

Levy and collection

Section - 6

Powerto grant exemption from tax

Section - 7

Inter-State supply

Section - 8

Intra-State supply

Section - 9

Suppliesin territorial waters

Section - 10

Placeof supply of goods other than supply of goods imported into, or exported from India

Section - 11

Placeof supply of goods imported into, or exported from India

Section - 12

Placeof supply of services where location of supplier and recipient is in India

Section - 13

Placeof supply of services where location of supplier or location of recipient isoutside India

Section - 14

Specialprovision for payment of tax by a supplier of online information and databaseaccess or retrieval services

Section - 15

Refundof integrated tax paid on supply of goods to tourist leaving India

Section - 16

Zerorated supply

Section - 17

Apportionmentof tax and settlement of funds

Section - 18

Transferof input tax credit

Section - 19

Taxwrongfully collected and paid to Central Government or State Government

Section - 20

Applicationof provisions of Central Goods and Services Tax Act

Section - 21

Importof services made on or after the appointed day

Section - 22

Powerto make rules

Section - 23

Powerto make regulations

Section - 24

Layingof rules, regulations and notifications

Section - 25

Removalof difficulties