Integrated Goods and Services Tax Act, 2017

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	integrated-goods-and-services-tax-act-2017
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

PRELIMINARY
- 1 Short title, extent and commencement.
- 2 Definitions.
ADMINISTRATION
- 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
- 5 Levy and collection.
- 6 Power to grant exemption from tax.
DETERMINATION OF NATURE OF SUPPLY
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
- 15 Refund of integrated tax paid on supply of goods to tourist leaving India.
ZERO RATED SUPPLY
- 16 Zero rated supply.
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
MISCELLANEOUS

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