Quick Navigation
Integrated Goods and Services Tax Act, 2017
Chapter I: Preliminary
Chapter II: Administration
Chapter III: Levy and Collection of Tax
Chapter IV: Determination of Nature of Supply
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
- 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
Chapter VII: Zero Rated Supply
Chapter VIII: Apportionment of Tax and Settlement of Funds
Chapter IX: 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
Notes
No notes found related to Integrated Goods and Services Tax Act, 2017.
Integrated Goods and Services Tax Act, 2017
Act Information
# Chapters: 9
# Sections: 25
* Only for reference.
Tag cloud
services (188 )
supply (144 )
place (132 )
location (99 )
shall (91 )
goods (74 )
recipient (71 )
supplier (68 )
person (59 )
provided (38 )
india (37 )
may (24 )
way (24 )
territory (23 )
act (22 )
section (22 )
located (22 )
contract (22 )
taxable territory (20 )
including (17 )
