The Integrated Goods and Services Tax Act, 2017 MINISTRY OF LAW AND JUSTICE(Legislative Department)New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka)The following Act of Parliament received the assent of the President on the 12th April, 2017, and is hereby published for general information:— THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017No. 13 of 2017[12th […]
The Integrated Goods and Services Tax Act, 2017 Chapter-I Preliminary Section 2: Definitions. 2. In this Act, unless the context otherwise requires,– (1) “Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017; (2) ‘‘central tax” means the tax levied and collected under the Central Goods and Services Tax Act;
The Integrated Goods and Services Tax Act, 2017 Chapter-II Administration Section 3: Appointment of officers. 3. The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act. References Enforcement: Enforced w.e.f. June 22, 2017 [Notification No. G.S.R. 603(E) dated 19.06.2017]. Notifications: n1. Govt. vide CGST Notification No.
The Integrated Goods and Services Tax Act, 2017 Chapter-II Administration Section 4: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. 4. Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services
The Integrated Goods and Services Tax Act, 2017 Chapter-III Levy and Collection of Tax Section 5: Levy and collection. 5. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State suppliesc1 of goods or services or both, except on the supply
The Integrated Goods and Services Tax Act, 2017 Chapter-III Levy and Collection of Tax Section 6: Power to grant exemption from tax. 6. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or
The Integrated Goods and Services Tax Act, 2017 Chapter-III Levy and Collection of Tax Section 6A: Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice. 1[6A. Notwithstanding anything contained in this Act, if the Government is satisfied that– (a) a practice was, or is, generally prevalent
The Integrated Goods and Services Tax Act, 2017 Chapter-IV Determination of Nature of Supply Section 7: Inter-State supply. 7. (1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in– (a) two different States; (b) two different Union territories; or (c) a
The Integrated Goods and Services Tax Act, 2017 Chapter-IV Determination of Nature of Supply Section 8: Intra-State supply. 8. (1) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated
The Integrated Goods and Services Tax Act, 2017 Chapter-IV Determination of Nature of Supply Section 9: Supplies in territorial waters. 9. Notwithstanding anything contained in this Act,– (a) where the location of the supplier is in the territorial waters, the location of such supplier; or (b) where the place of supply is in the territorial
The Integrated Goods and Services Tax Act, 2017 Chapter-V 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. 10. (1) The place of supply of goods, other than supply of goods imported into, or exported from India,
The Integrated Goods and Services Tax Act, 2017 Chapter-V Place of Supply of Goods or Services or Both Section 11: Place of supply of goods imported into, or exported from India. 11. The place of supply of goods,– (a) imported into India shall be the location of the importer; (b) exported from India shall be
The Integrated Goods and Services Tax Act, 2017 Chapter-V Place of Supply of Goods or Services or Both Section 12: Place of supply of services where location of supplier and recipient is in India. 12. (1) The provisions of this section shall apply to determine the place of supply of services where the location of
The Integrated Goods and Services Tax Act, 2017 Chapter-V Place of Supply of Goods or Services or Both Section 13: Place of supply of services where location of supplier or location of recipient is outside India. 13. (1) The provisions of this section shall apply to determine the place of supply of services where the
The Integrated Goods and Services Tax Act, 2017 Chapter-V Place of Supply of Goods or Services or Both Section 14: Special provision for payment of tax by a supplier of online information and database access or retrieval services. 14. (1) On supply of online information and database access or retrieval services by any person located
