Section 2 of IGST Act, 2017: Definitions
Definitions of various important terms as per Section 2 of the Integrated Goods and Services Tax (IGST) Act, 2017 as notified/ amended by Govt. of India/ CBIC upto 30 Aug. …
Category: IGST Act 2017
Section 14 of IGST Act 2017: Special Provision for Tax Payment by OIDAR Services Supplier
Provisions under Section 14 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to "Special provision for payment of tax by a supplier of online information and …
Section 2(19)/ 2(20) of IGST Act: Meaning of “SEZ and SEZ Developer”
As per Section 2(19) and 2(20) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the terms “Special Economic Zone (SEZ)” and "Special …
Section 9 of IGST Act 2017: Supplies in Territorial Waters
Provisions under Section 9 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to "Supplies in Territorial Waters"...
Section 15 of IGST Act 2017: Tax Refund to Tourist Leaving India
Provisions under Section 15 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to "Refund of Integrated Tax Paid on Supply of Goods to International Tourist Leaving …
Section 2(2) of IGST Act: Meaning of “Central Tax”
As per Section 2(2) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “central tax” has been defined...
Section 20 of IGST Act 2017: Application of Provisions of CGST Act
Provisions under Section 20 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to "Application of Provisions of the Central Goods and Services Tax (CGST) Act"...
Section 16 of IGST Act 2017: Zero Rated Supply
Provisions under Section 16 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to "Zero Rated Supply"
Section 2(21) of IGST Act: Meaning of “Supply”
As per Section 2(21) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “supply” has been defined...
Section 21 of IGST Act 2017: Import of Services from the ‘Appointed Day’
Provisions under Section 21 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to "Import of services made on or after the appointed day"...