IGST Act, 2017
Integrated Goods and Services Tax Act, 2017
Chapter-I Preliminary [Sections 1 to 2]
Chapter-II Administration [Sections 3 to 4]
Chapter-III Levy and Collection of Tax [Sections 5 to 6A]
IGST Section 5 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Levy and collection
IGST Section 6 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Power to grant exemption from tax
IGST Section 6A of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017) – Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
Chapter-IV Determination of Nature of Supply [Sections 7 to 9]
IGST Section 7 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Inter-State supply
IGST Section 8 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Intra-State supply
IGST Section 9 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Supplies in territorial waters
Chapter-V Place of Supply of Goods or Services or Both [Sections 10 to 14A]
IGST Section 10 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Place of supply of goods other than supply of goods imported into, or exported from India
IGST Section 11 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Place of supply of goods imported into, or exported from India
IGST Section 12 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Place of supply of services where location of supplier and recipient is in India
IGST Section 13 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Place of supply of services where location of supplier or location of recipient is outside India
IGST Section 14 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Special provision for payment of tax by a supplier of online information and database access or retrieval services
IGST Section 14A of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Special provision for specified actionable claims supplied by a person located outside taxable territory
Chapter-VI Refund of Integrated Tax to International Tourist [Section 15]
Chapter-VII Zero Rated Supply [Section 16]
Chapter-VIII Apportionment of Tax and Settlement of Funds [Sections 17 to 19]
IGST Section 17 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Apportionment of tax and settlement of funds
IGST Section 17A of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Transfer of certain amounts
IGST Section 18 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Transfer of input tax credit
IGST Section 19 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Tax wrongfully collected and paid to Central Government or State Government
Chapter-IX Miscellaneous [Sections 20 to 25]
IGST Section 20 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Application of provisions of Central Goods and Services Tax Act
IGST Section 21 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Import of services made on or after the appointed day
IGST Section 22 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Power to make rule
IGST Section 23 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Power to make regulations
IGST Section 24 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Laying of rules, regulations and notifications
IGST Section 25 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Removal of difficulties
