THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

ACT NO. 13 OF 2017 · Enacted [12th April, 2017.] · 25 sections

PRELIMINARY

Section 1.Short title, extent and commencement.

Section 2.Definitions.

ADMINISTRATION

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.Levy and collection.

Section 6.Power to grant exemption from tax.

DETERMINATION OF NATURE OF SUPPLY

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.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.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.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.