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Act Details View all Act

The Integrated Goods and Services Tax Act, 2017
13
12-04-2017
The Integrated Goods and Services Tax Act, 2017
An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Ministry of Finance
Department of Revenue

Chapters, and Sections


Chapter 1 - Preliminary
1 - Short title, extent and commencement
2 - Definitions
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Chapter 2 - Administration
3 - Appointment of officers
4 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
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Chapter 3 - Levy And Collection Of Tax
5 - Levy and collection
6 - Power to grant exemption from tax
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Chapter 4 - Determination Of Nature Of Supply
7 - Inter-State supply
8 - Intra-State supply
9 - Supplies in territorial waters.
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Chapter 5 - 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
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Chapter 6 - Refund Of Integrated Tax To International Tourist
15 - Refund of integrated tax paid on supply of goods to tourist leaving India
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Chapter 7 - Zero Rated Supply
16 - Zero rated supply
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Chapter 8 - 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 9 - Miscellaneous
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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