Act 13 of 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
Enacted 2017-04-12
26 sections

Section	Title
1	Short title, extent and commencement.	Read
2	Definitions.	Read
3	Appointment of officers.	Read
4	Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.	Read
5	Levy and collection.	Read
6	Power to grant exemption from tax.	Read
7	Inter-State supply.	Read
8	Intra-State supply.	Read
9	Supplies in territorial waters.	Read
10	Place of supply of goods other than supply of goods imported into, or exported from India.	Read
11	Place of supply of goods imported into, or exported from India.	Read
12	Place of supply of services where location of supplier and recipient is in India.	Read
13	Place of supply of services where location of supplier or location of recipient is outside India.	Read
14	Special provision for payment of tax by a supplier of online information and database access or retrieval services.	Read
15	Refund of integrated tax paid on supply of goods to tourist leaving India.	Read
16	Zero rated supply.	Read
17	Apportionment of tax and settlement of funds.	Read
17A	Transfer of certain amounts.	Read
18	Transfer of input tax credit.	Read
19	Tax wrongfully collected and paid to Central Government or State Government.	Read
20	Application of provisions of Central Goods and Services Tax Act.	Read
21	Import of services made on or after the appointed day.	Read
22	Power to make rules.	Read
23	Power to make regulations.	Read
24	Laying of rules, regulations and notifications.	Read
25	Removal of difficulties.	Read