The Integrated Goods and Services Tax Act
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.2017
List of Chapters & Sections
All sections
1Short title, extent and commencement2Definitions3Appointment of officers4Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances5Levy and collection6Power to grant exemption from tax7Inter-State supply8Intra-State supply9Supplies in territorial waters10Place of supply of goods other than supply of goods imported into, or exported from India11Place of supply of goods imported into, or exported from India12Place of supply of services where location of supplier and recipient is in India13Place of supply of services where location of supplier or location of recipient is outside India14Special provision for payment of tax by a supplier of online information and database access or retrieval services15Refund of integrated tax paid on supply of goods to tourist leaving India16Zero rated supply17Apportionment of tax and settlement of funds17ATransfer of certain amounts18Transfer of input tax credit19Tax wrongfully collected and paid to Central Government or State Government20Application of provisions of Central Goods and Services Tax Act21Import of services made on or after the appointed day22Power to make rules23Power to make regulations24Laying of rules, regulations and notifications25Removal of difficulties