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The Integrated Goods and Services Tax Act, 2017

Central

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
Ministry
Ministry of Finance
Department
Department of Revenue
Enacted
12 Apr 2017

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

28 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Definitions.
  3. Section 3Appointment of officers.
  4. Section 4Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
  5. Section 5Levy and collection.
  6. Section 6Power to grant exemption from tax.
  7. Section 6APower not to recover Goods and Services Tax not levied or short-levied as a result of general practice.
  8. Section 7Inter-State supply.
  9. Section 8Intra-State supply.
  10. Section 9Supplies in territorial waters.
  11. Section 10Place of supply of goods other than supply of goods imported into, or exported from India.
  12. Section 11Place of supply of goods imported into, or exported from India.
  13. Section 12Place of supply of services where location of supplier and recipient is in India.
  14. Section 13Place of supply of services where location of supplier or location of recipient is outside India.
  15. Section 14Special provision for payment of tax by a supplier of online information and database access or retrieval services.
  16. Section 14ASpecial provision for specified actionable claims supplied by a person located outside taxable territory.
  17. Section 15Refund of integrated tax paid on supply of goods to tourist leaving India.
  18. Section 16Zero rated supply.
  19. Section 17Apportionment of tax and settlement of funds.
  20. Section 17ATransfer of certain amounts.
  21. Section 18Transfer of input tax credit.
  22. Section 19Tax wrongfully collected and paid to Central Government or State Government.
  23. Section 20Application of provisions of Central Goods and Services Tax Act.
  24. Section 21Import of services made on or after the appointed day.
  25. Section 22Power to make rules.
  26. Section 23Power to make regulations.
  27. Section 24Laying of rules, regulations and notifications.
  28. Section 25Removal of difficulties.