THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
CHAPTER I
PRELIMINARY
Section – 1 : Short title, extent and commencement
Section – 2 : Definitions
CHAPTER II
ADMINISTRATION
Section – 3 : Appointment of officers
Section – 4 : Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
CHAPTER III
LEVY AND COLLECTION OF TAX
Section – 5 : Levy and collection
Section – 6 : Power to grant exemption from tax
CHAPTER IV
DETERMINATION OF NATURE OF SUPPLY
Section – 7 : Inter-State supply
Section – 8 : Intra-State supply
Section – 9 : Supplies in territorial waters
CHAPTER V
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
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
CHAPTER VI
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
Section – 15 : Refund of integrated tax paid on supply of goods to tourist leaving India
CHAPTER VII
ZERO RATED SUPPLY
Section – 16 : Zero rated supply
CHAPTER VIII
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
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
CHAPTER IX
MISCELLANEOUS
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