List of all Sections of IGST Act 2017-2023 | Integrated GST Sections

Complete list of all sections of IGST Act 2017. Download or print chapterwise and all sections of Integrated Goods and Services Tax Act, 2017 in PDF.

IGST Act 2017 Sections Updated 2023: Complete list of all sections of Integrated Goods and Services Tax (IGST) Act, 2017. Integrated GST Sections list updated for the year 2023.

Recently, we have discussed all sections of CGST (Central Goods and Services Tax) Act, 2017. As requested by AUBSP live visitors, here we are providing a list of all sections of the Integrated Goods and Services Tax (IGST) Act, 2017. Therefore, you may find here, all updated sections of IGST Act 2017 as amended from time to time in PDF format.

There are nine Chapters containing total 25 sections under the Integrated Goods and Services Tax (IGST) Act, 2017. If you want to get detail knowledge about IGST sections, you may click the respective section number for the same. I have discussed all sections of IGST in separate article and provides note for practice and for coming professional (CA/CS/CMA) examinations.

Download All Sections of IGST Act 2017

Complete list of All Sections of IGST ACT, 2017

CHAPTER-I: PRELIMINARY (Sections 1-2)

  • Section-1: Short title, extent and commencement
  • Section-2: Definitions
    • Section-2(1): Central Goods and Services Tax Act
    • Section-2(2): Central Tax
    • Section-2(3): Continuous Journey
    • Section-2(4): Customs Frontiers of India
    • Section-2(5): Export of Goods
    • Section-2(6): Export of Services
    • Section-2(7): Fixed Establishment
    • Section-2(8): Goods and Services Tax (Compensation to States) Act
    • Section-2(9): Government
    • Section-2(10): Import of Goods
    • Section-2(11): Import of Services
    • Section-2(12): Integrated Tax
    • Section-2(13): Intermediary
    • Section-2(14): Location of the Recipient of Services
    • Section-2(15): Location of the Supplier of Services
    • Section-2(16): Non-taxable Online Recipient
    • Section-2(17): online information and database access or retrieval services
    • Section-2(18): Output Tax
    • Section-2(19): Special Economic Zone
    • Section-2(20): Special Economic Zone Developer
    • Section-2(21): Supply
    • Section-2(22): Taxable Territory
    • Section-2(23): Zero-rated Supply
    • Section-2(24): Words and Expressions Used and Not Defined
    • Section-2(25): Any Reference

CHAPTER-II: ADMINISTRATION (Sections 3-4)

  • 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 (Sections 5-6)

  • Section-5: Levy and collection
  • Section-6: Power to grant exemption from tax

CHAPTER-IV: DETERMINATION OF NATURE OF SUPPLY (Sections 7-9)

  • 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 (Sections 10-14)

  • 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

CHAPTER-VI: REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST (Section 15)

  • Section-15: Refund of integrated tax paid on supply of goods to tourist leaving India

CHAPTER-VII: ZERO RATED SUPPLY (Section 16)

  • Section-16: Zero rated supply

CHAPTER-VIII: APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS (Sections 17-19)

  • 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 (Sections 20-25)

  • 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


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