Integrated Goods and Services Tax (IGST) Act, 2017 (Section-wise/ Chapter-wise)

Integrated Goods and Services Tax (IGST) Act, 2017 (Chapter-wise/ Section-wise Index and Download PDF Copy of Notification)

Chapter-wise/ Section-wise Index of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to provisions for levy and collection of tax on inter-State supply of goods and services by the Central Govt., as notified/ amended by Govt. of India/ CBIC upto 30 Aug. 2018:

Chapter/ Section/ Particulars
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/ UT tax as Proper Officer
CHAPTER – III (LEVY AND COLLECTION OF TAX)
Section 5: Levy and Collection of Tax
Section 6: Power to Grant Exemption from Tax
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 EXIM Goods
Section 11: Place of Supply of EXIM Goods
Section 12: Place of Supply of Services (Supplier/ Recipient located in India)
Section 13: Place of Supply of Services (Supplier or Recipient located Outside India)
Section 14: Special Provision for Tax Payment by OIDAR Services Supplier
CHAPTER – VI (REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST)
Section 15: Tax Refund 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 18: Transfer of Input Tax Credit (ITC)
Section 19: Tax Wrongfully Collected and Paid to Central/ State Government
CHAPTER – IX (MISCELLANEOUS)
Section 20: Application of Provisions of CGST Act
Section 21: Import of Services from 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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The Integrated Goods and Services Tax (IGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the IGST Amendment Act, 2018 itself.

Related Posts:

IGST Rules 2017 (Same as CGST Rules): Integrated Tax Notification 4/2017

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

Union Territory Goods and Services Tax (UTGST) Act, 2017 (Chapter-wise/ Section-wise)

UTGST Rules, 2017 notified by CBEC for UTs