IGST Act 2017 of India – Chapter wise and Section Wise

By | April 21, 2017
(Last Updated On: June 8, 2017)

IGST Act 2017

IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT 2017 received the Assent of the President of India on 12th April 2017 . Purpose of this Act is 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. Chapter Wise sections under IGST Act 2017 are furnished below :-

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 tax or Union territory tax as proper officer in certain              circumstances.

CHAPTER III
LEVY AND COLLECTION OF TAX

Section 5. Levy and collection.
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 supply of goods imported into, or exported from India.
Section 11. Place of supply of goods imported into, or exported from India.
Section 12. Place of supply of services where location of supplier and recepient is in India.
Section 13. Place of supply of services where location of supplier or location of receipient is outside India.
Section 14. Special provision for payment of tax by a supplier of online information and database access or retrieval services.

CHAPTER VI
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

Section 15. Refund of integrated tax paid on supply of goods 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.
Section 19. Tax wrongfully collected and paid to Central Government or State Government

CHAPTER IX
MISCELLANEOUS

Section 20. Application of provisions of Central Goods and Services Tax Act.
Section 21. Import of services made on or after 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 Notified IGST Act 2017 in PDF Format

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47 thoughts on “IGST Act 2017 of India – Chapter wise and Section Wise

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