THE INTEGRATED GOODS AND SERVICES TAX BILL, 2017
——————
ARRANGEMENT OF CLAUSES
——————
CLAUSES
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.
2. Definitions.
CHAPTER II
ADMINISTRATION
3. Appointment of officers.
4. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
CHAPTER III
LEVY AND COLLECTION OF TAX
5. Levy and collection.
6. Power to grant exemption from tax.
CHAPTER IV
DETERMINATION OF NATURE OF SUPPLY
7. Inter-State supply.
8. Intra-State supply.
9. Supplies in territorial waters.
CHAPTER V
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
10. Place of supply of goods other than supply of goods imported into, or exported from India.
11. Place of supply of goods imported into, or exported from India.
12. Place of supply of services where location of supplier and recepient is in India.
13. Place of supply of services where location of supplier or location of receipient is outside India.
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
15. Refund of integrated tax paid on supply of goods to tourist leaving India.
CHAPTER VII
ZERO RATED SUPPLY
CHAPTER VIII
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
17. Apportionment of tax and settlement of funds.
18. Transfer of input tax credit.
19. Tax wrongfully collected and paid to Central Government or State Government
CHAPTER IX
MISCELLANEOUS
20. Application of provisions of Central Goods and Services Tax Act.
21. Import of services made on or after the appointed day.
22. Power to make rules.
23. Power to make regulations.
24. Laying of rules, regulations and notifications.
25. Removal of difficulties.
Statements of Objects and Reasons- IGST Bill 2017