Integrated Goods and Service Tax Act 2017 (IGST Act)

The Integrated Goods and Service Tax Act, 2017 

No. 13 of 2017

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.

BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—

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