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MODEL INTEGRATED GOODS AND SERVICES TAX ACT
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Section |
Section
Heading |
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CHAPTER- I
- PRELIMINARY |
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1 |
Short title, extent and commencement
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2 |
Definitions
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CHAPTER– II
- PRINCIPLES FOR DETERMINING SUPPLY OF GOODS AND/OR SERVICES IN THE
COURSE OF INTER-STATE TRADE OR COMMERCE |
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3 |
Supplies of goods and/or services in the course of inter-State trade or commerce |
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4 |
Supplies of goods and/or services in the course of intra-State trade or commerce |
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CHAPTER– III
- LEVY AND COLLECTION OF TAX |
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5 |
Levy and collection of Integrated Goods and Services Tax |
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6 |
Power to grant exemption from tax |
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CHAPTER–IV
- PLACE OF SUPPLY OF GOODS AND/OR SERVICES |
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7 |
Place of supply of goods other than supply of goods imported into, or exported
from India |
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8 |
Place of supply of goods imported into, or exported from India |
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9 |
Place of supply of services where the location of the supplier of service and the
location of the recipient is in India |
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10 |
Place of supply of services where the location of the supplier or the location of the
recipient is outside India |
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CHAPTER - V
- PAYMENT OF TAX |
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11 |
Payment of tax, interest, penalty and other amounts |
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12 |
Special provision for payment of tax by a supplier of online information and database
access or retrieval services located outside India to specified person in the taxable
territory |
CHAPTER - VI
- INPUT TAX CREDIT |
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13 |
Claim of input tax credit, provisional acceptance, matching, reversal and reclaim
of input tax credit or reduction in output tax liability |
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14 |
Transfer of input tax credit |
CHAPTER - VII
- APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS |
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15 |
Apportionment of tax collected under the Act and settlement of funds |
CHAPTER - VIII
- ZERO RATED SUPPLY |
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16 |
Zero rated supply |
CHAPTER - IX
- MISCELLANEOUS |
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17 |
Application of certain provisions of the CGST Act, 2016 |
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18 |
Power to make rules |
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19 |
Tax wrongfully collected and deposited with the Central or a State Government |
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20 |
Refund of IGST paid on supply of goods to outbound tourist
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CHAPTER - X
- TRANSITIONAL PROVISIONS |
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21 |
Import of services or inter-State supply of goods and/or services made on
or after the appointed day |
CHAPTER - XI
- ADMINISTRATION |
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22 |
Classes of officers under the Integrated Goods and Services Tax Act, 2016 |
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23 |
Appointment of officers under the Integrated Goods and Services Tax Act, 2016 |
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24 |
Appointment of Officers of SGST as proper officer in certain circumstances |
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