The Sections as initially enacted is presented. Subsequent amendments is not incorporated in the respective sections.
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CGST Act 2017 as amended up to 28-09-2022
IGST Act 2017 as amended up to 01-10-2020
SGST Act 2017
UTGST Act 2017
GST (Compensation to States) Act 2017
CGST (Extension to Jammu & Kashmir) Act, 2017
IGST (Extension to Jammu & Kashmir) Act, 2017
Finance Act - Amendment Act
THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
Section
Section Heading
CHAPTER- I - PRELIMINARY
1
Short title, extent and commencement
2
Definitions
CHAPTER– II - ADMINISTRATION
3
Appointment of officers
4
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
CHAPTER– III - LEVY AND COLLECTION OF TAX
5
Levy and collection
6
Power to grant exemption from tax
CHAPTER–IV - DETERMINATION OF NATURE OF SUPPLY
7
Inter-State supply
8
Intra-State supply
9
Supplies in territorial waters
CHAPTER - V - PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
10
Place of supply of goods other than supply of goods imported into, or exported from India
11
Place of supply of goods imported into, or exported from India
12
Place of supply of services where location of supplier and recepient is in India
13
Place of supply of services where location of supplier or location of receipient is outside India
14
Special provision for payment of tax by a supplier of online information and database access or retrieval services
CHAPTER - VI - REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
15
Refund of integrated tax paid on supply of goods to tourist leaving India
CHAPTER - VII - ZERO RATED SUPPLY
16
Zero rated supply
CHAPTER - VIII - APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
17
Apportionment of tax and settlement of funds
18
Transfer of input tax credit
19
Tax wrongfully collected and paid to Central Government or State Government
CHAPTER - IX - MISCELLANEOUS
20
Application of provisions of Central Goods and Services Tax Act
21
Import of services made on or after the appointed day
22
Power to make rules
23
Power to make regulations
24
Laying of rules, regulations and notifications
25
Removal of difficulties
