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All Sections of Integrated Goods and Services Tax (IGST) Act, 2017

Download or print all sections from section 1 to 25 of Integrated Goods and Services Tax (IGST) Act, 2017 in PDF. List of all sections of IGST Act 2017.

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 hereunder, all updated sections of IGST Act 2017 as amended from time to time in PDF format. You may also print the same from the button provided at the end of this article as well as from the left side floating sharing button.

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.

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CHAPTER I of IGST Act 2017
PRELIMINARY

Section 1         Short title, extent and commencement.

Section 2         Definitions

CHAPTER II of IGST Act 2017
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 of of IGST Act 2017
LEVY AND COLLECTION OF TAX

Section 5         Levy and collection

Section 6         Power to grant exemption from tax.

CHAPTER IV of IGST Act 2017
DETERMINATION OF NATURE OF SUPPLY

Section 7         Inter-State supply.

Section 8         Intra-State supply

Section 9         Supplies in territorial waters.

CHAPTER V of IGST Act 2017
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.

CHAPTER VI of IGST Act 2017
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

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

CHAPTER VII of IGST Act 2017
ZERO RATED SUPPLY

Section 16       Zero rated supply

CHAPTER VIII of IGST Act 2017
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

Section 17       Apportionment of tax and settlement of funds.

Section 18       Transfer of input tax credit.

Section 19       Tax wrongfully collected and paid to Central Government or State Government

CHAPTER IX of IGST Act 2017
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.

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