Bare Acts

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.

एकीकृत माल और सेवा कर अधिनियम,2017

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Act Details

Act Number:

Act Year:

2017

Location:

Enactment Date:

4/12/2017

Enforcement Date:

22nd June, 2017 for sections 1, 2, 3, 14, 20 and 22. 1st July, 2017 for sections 4 to 13, 16 to 19, 21, 23 to 25

Ministry:

Ministry of Finance

Department:

Department of Revenue

All Section List

PRELIMINARY

Section 1 to Section 2

Section 1

Short title, extent and commencement.

Section 2

Definitions.

ADMINISTRATION

Section 3 to Section 4

Section 3

Appointment of officers.

Section 4

Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.

LEVY AND COLLECTION OF TAX

Section 5 to Section 6

Section 5

Levy and collection.

Section 6

Power to grant exemption from tax.

DETERMINATION OF NATURE OF SUPPLY

Section 7 to Section 9

Section 7

Inter-State supply.

Section 8

Intra-State supply.

Section 9

Supplies in territorial waters.

PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

Section 10 to Section 14

Section 10

Place of supply of goods other than supply of goods imported into, or exported from India.

Section 11

Place of supply of goods imported into, or exported from India.

Section 12

Place of supply of services where location of supplier and recipient is in India.

Section 13

Place of supply of services where location of supplier or location of recipient is outside India.

Section 14

Special 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 15

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

ZERO RATED SUPPLY

Section 16

Zero rated supply.

APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

Section 17 to Section 19

Section 17

Apportionment of tax and settlement of funds.

Section 18

Transfer of input tax credit.

Section 19

Tax wrongfully collected and paid to Central Government or State Government.

MISCELLANEOUS

Section 20 to Section 25

Section 20

Application of provisions of Central Goods and Services Tax Act.

Section 21

Import of services made on or after the appointed day.

Section 22

Power to make rules.

Section 23

Power to make regulations.

Section 24

Laying of rules, regulations and notifications.

Section 25

Removal of difficulties.