THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

 

Chapter/Section

CHAPTER I – PRELIMINARY

Section 1 - Short title, extent and commencement

Section 2 - Definitions

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

Section 6A - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

CHAPTER IV DETERMINATION OF NATURE OF SUPPLY

Section 7 - Inter-State supply

Section 8 - Intra-State supply

Section 9 - Supplies in territorial waters

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

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

Section 14A - Special provision for specified actionable claims supplied by a person located outside taxable territory

CHAPTER VI REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

Section 15 - Refund of integrated tax paid on supply of goods to tourist leaving India

CHAPTER VII ZERO RATED SUPPLY

Section 16 - Zero rated supply

CHAPTER VIII APPORTIONMENT OF TAX AND  SETTLEMENT OF FUNDS

Section 17 - Apportionment of tax and settlement of funds

Section 17A - Transfer of certain amounts

Section 18 - Transfer of input tax credit

Section 19 - Tax wrongfully collected and paid to Central Government or State Government

CHAPTER IX 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

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