The Integrated Goods and Services Tax Act, 2017

central

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.

Act Number

13

Enactment

2017-04-12

Ministry

Ministry Of Finance

Downloads

हिंदी

PRELIMINARY

Section 1Short title, extent and commencement.Section 2Definitions.

ADMINISTRATION

Section 3Appointment of officers.Section 4Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.

LEVY AND COLLECTION OF TAX

Section 5Levy and collection.Section 6Power to grant exemption from tax.

DETERMINATION OF NATURE OF SUPPLY

Section 7Inter-State supply.Section 8Intra-State supply.Section 9Supplies in territorial waters.

PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

Section 10Place of supply of goods other than supply of goods imported into, or exported from India.Section 11Place of supply of goods imported into, or exported from India.Section 12Place of supply of services where location of supplier and recipient is in India.Section 13Place of supply of services where location of supplier or location of recipient is outside India.Section 14Special provision for payment of tax by a supplier of online information and database access or retrieval services.

REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

Section 15Refund of integrated tax paid on supply of goods to tourist leaving India.

ZERO RATED SUPPLY

Section 16Zero rated supply.

APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

Section 17Apportionment of tax and settlement of funds.Section 18Transfer of input tax credit.Section 19Tax wrongfully collected and paid to Central Government or State Government.

MISCELLANEOUS

Section 20Application of provisions of Central Goods and Services Tax Act.Section 21Import of services made on or after the appointed day.Section 22Power to make rules.Section 23Power to make regulations.Section 24Laying of rules, regulations and notifications.Section 25Removal of difficulties.