The Integrated Goods and Services Tax Act, 2017

CourtMinistry of Finance
Date12 April 2017
Enactment Date12 April 2017
Record Number201713
Act Number13
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THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
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ARRANGEMENT OF SECTIONS
Last updated: 29-6-2021
CHAPTER I
PRELIMINARY
SECTIONS
1. Short title, extent and commencement.
2. Definitions.
CHAPTER II
ADMINISTRATION
3. Appointment of officers.
4. Authorisation of officers of State tax or Union territory tax as proper officer in certain
circumstances.
CHAPTER III
LEVY AND COLLECTION OF TAX
5. Levy and collection.
6. Power to grant exemption from tax.
CHAPTER IV
DETERMINATION OF NATURE OF SUPPLY
7. Inter-State supply.
8. Intra-State supply.
9. Supplies in territorial waters.
CHAPTER V
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
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.
CHAPTER VI
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
15. Refund of integrated tax paid on supply of goods to tourist leaving India.
CHAPTER VII
ZERO RATED SUPPLY
16. Zero rated supply.
CHAPTER VIII
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
17. Apportionment of tax and settlement of funds.
17A. Transfer of certain amounts.
18. Transfer of input tax credit.
19. Tax wrongfully collected and paid to Central Government or State Government.
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CHAPTER IX
MISCELLANEOUS
SECTIONS
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.

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