The Integrated Goods and Services Act, 2017 (IGST Act)

Table of Contents

CHAPTER I - PRELIMINARY

CHAPTER II - ADMINISTRATION

CHAPTER III - LEVY AND COLLECTION OF TAX

CHAPTER IV - DETERMINATION OF NATURE OF SUPPLY

CHAPTER V - PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

CHAPTER VI - REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

CHAPTER VII - ZERO RATED SUPPLY

CHAPTER VIII - APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

CHAPTER IX - MISCELLANEOUS