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Integrated Goods and Services Tax Act
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.
| Act Id | 201713 |
| Act Number | 13 |
| Enactment Date | 2017-04-12 |
| Act Year | 2017 |
| Ministry | Ministry of Finance |
| Enforcement Date | 22nd June, 2017 for sections 1, 2, 3, 14, 20 and 22. 1st July, 2017 for sections 4 to 13, 16 to 19, 21, 23 to 25 |
- All sections
- 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
- 17A Transfer of certain amounts
- 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
