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Acts

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IGST

IGST

PRELIMINARY   View Pdf
1 Short title, extent and commencement
2 Definitions
ADMINISTRATION   View Pdf
3 Appointment of officers
4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
LEVY AND COLLECTION OF TAX   View Pdf
5 Levy and collection
6 Power to grant exemption from tax
DETERMINATION OF NATURE OF SUPPLY   View Pdf
7 Inter-State supply
8 Intra-State supply
9 Supplies in territorial waters
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH   View Pdf
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
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST   View Pdf
15 Refund of integrated tax paid on supply of goods to tourist leaving India
ZERO RATED SUPPLY   View Pdf
16 Zero rated supply
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS   View Pdf
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
MISCELLANEOUS   View Pdf
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