The Integrated Goods and Services Tax Act, 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.
The full text of The Integrated Goods and Services Tax Act, 2017, 28 sections, section by section, with the customs notifications, circulars and judgments that apply to each provision.
History
- 12 Apr 2017 — Enacted (Act 13 of 2017)
- Date not recorded — Came into force in stages
Preamble
Sections
- Section 1 — Short title, extent and commencement.
- Section 2 — Definitions.
- Section 3 — Appointment of officers.
- Section 4 — Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
- Section 5 — Levy and collection.
- Section 6 — Power to grant exemption from tax.
- Section 6A — Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.
- Section 7 — Inter-State supply.
- Section 8 — Intra-State supply.
- Section 9 — Supplies in territorial waters.
- 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 recipient is in India.
- Section 13 — Place of supply of services where location of supplier or location of recipient is outside India.
- Section 14 — Special provision for payment of tax by a supplier of online information and database access or retrieval services.
- Section 14A — Special provision for specified actionable claims supplied by a person located outside taxable territory.
- Section 15 — Refund of integrated tax paid on supply of goods to tourist leaving India.
- Section 16 — Zero rated supply.
- Section 17 — Apportionment of tax and settlement of funds.
- Section 17A — Transfer of certain amounts.
- Section 18 — Transfer of input tax credit.
- Section 19 — Tax wrongfully collected and paid to Central Government or State Government.
- 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.
Rules made under this Act
Official text: India Code