Integrated Goods and Services Tax Act, 2017
Bare 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.
- Act number
- 13 of 2017
- Enacted
- 12 April 2017
- Contents
- 28 sections · 8 chapters
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Contents
Chapter I — Preliminary
Chapter II — Administration
- Section 3 – Appointment of officers
- Section 4 – Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Chapter III — Levy And Collection Of Tax
- Section 5 – Levy and collection
- Section 6 – Power to grant exemption from tax (preview)
- Section 6A – Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice (preview)
- Section 7 – Inter-State supply (preview)
- Section 8 – Intra-State supply (preview)
- Section 9 – Supplies in territorial waters (preview)
Chapter V — Place Of Supply Of Goods Or Services Or Both
- Section 10 – Place of supply of goods other than supply of goods imported into, or exported from India (preview)
- Section 11 – Place of supply of goods imported into, or exported from India (preview)
- Section 12 – Place of supply of services where location of supplier and recipient is in India (preview)
- Section 13 – Place of supply of services where location of supplier or location of recipient is outside India (preview)
- Section 14 – Special provision for payment of tax by a supplier of online information and database access or retrieval services (preview)
- Section 14A – Special provision for specified actionable claims supplied by a person located outside taxable territory (preview)
Chapter VI — Refund Of Integrated Tax To International Tourist
Chapter VII — Zero Rated Supply
- Section 16 – Zero rated supply (preview)
Chapter VIII — Apportionment Of Tax And Settlement Of Funds
- Section 17 – Apportionment of tax and settlement of funds (preview)
- Section 17A – Transfer of certain amounts (preview)
- Section 18 – Transfer of input tax credit (preview)
- Section 19 – Tax wrongfully collected and paid to Central Government or State Government (preview)
Chapter IX — Miscellaneous
- Section 20 – Application of provisions of Central Goods and Services Tax Act (preview)
- Section 21 – Import of services made on or after the appointed day (preview)
- Section 22 – Power to make rules (preview)
- Section 23 – Power to make regulations (preview)
- Section 24 – Laying of rules, regulations and notifications (preview)
- Section 25 – Removal of difficulties (preview)