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.
CHAPTER I of IGST Act 2017
Section 1 Short title, extent and commencement.
Section 2 Definitions
CHAPTER II of IGST Act 2017
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
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.