Integrated Goods and Services Tax (IGST) Act, 2017 notified by Govt.

Govt. Notification on Integrated Goods and Services Tax Act, 2017

Integrated Goods and Services Tax (IGST) Act, 2017 has been notified by the Govt. relating to provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government under the GST regime and for matters connected therewith or incidental thereto.

Chapter-wise/ Section-wise Index of Contents of the IGST Act, 2017

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
Download PDF Copy of Notification on IGST Act, 2017

 

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