The Integrated Goods and Services Tax Act, 2017

INTRODUCTION

0 -
No.03 of 2017 Dated 12.04.2017

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
6A -
Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

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 recipient is in India.
13 -
Place of supply of services where location of supplier or location of recipient 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

16 -
Zero Rated Supply

CHAPTER VIII - APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

17-A -
Transfer of certain amounts
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
20 (i) -
Scope of supply
20 (ii) -
Composition levy
20 (iii) -
Composite supply and mixed supply
20 (iv) -
Time and Value of supply
20 (v) -
Input Tax Credit
20 (vi) -
Registration
20 (vii) -
Tax invoice, Credit and Debit Notes
20 (viii) -
Accounts and Records
20 (iX) -
Returns
20 (x) -
Payment of Tax
20 (xi) -
Tax Deduction at Source
20 (xii) -
Collection of Tax at Source
20 (xiii) -
Assessment
20 (xiv) -
Refunds
20 (xv) -
Audit
20 (xvi) -
Inspection, Search, Seizure and Arrest
20 (xvii) -
Demands and Recovery
20(xvviii) -
Liability to pay in certain cases.
20 (xix) -
Advance Ruling
20 (xx) -
Appeals and Revision
20 (xxi) -
Presumption as to documents
20 (xxii) -
Offences and Penalties
20 (xxiii) -
Job Work
20 (xxiv) -
Electronic Commerce
20 (xxv) -
Settlement of Funds
20 (xxvi) -
Transitional Provisions
20 (xxvii) -
Miscellaneous provisions including the provisions relating to the imposition of interest and penatly
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