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

Table of Contents

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.

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 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.