Section List

Act Number: 13

Act Name: The Integrated Goods and Services Tax Act, 2017

Year: 2017

Enactment Date: 2017-04-12

Long Title: 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: Ministry of Finance

Department: Department of Revenue

Section NumberTitleActions
1 Short title, extent and commencement.
2 Definitions.
3 Appointment of officers.
4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
5 Levy and collection.
6 Power to grant exemption from tax.
7 Inter-State supply.
8 Intra-State supply.
9 Supplies in territorial waters.
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.
15 Refund of integrated tax paid on supply of goods to tourist leaving India.
16 Zero rated supply.
17 Apportionment of tax and settlement of funds.
18 Transfer of input tax credit.
19 Tax wrongfully collected and paid to Central Government or State Government.
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.
17ATransfer of certain amounts.
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