Integrated Goods and Services Tax Act, 2017

§ 1 Short title, extent and commencement

§ 2 Definitions

§ 3 Appointment of officers

§ 4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

§ 5 Levy and collection

§ 6 Power to grant exemption from tax

§ 7 Inter-State supply

§ 8 Intra-State supply

§ 9 Supplies in territorial waters

§ 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

§ 15 Refund of integrated tax paid on supply of goods to tourist leaving India

§ 16 Zero rated supply

§ 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

§ 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