The Integrated Goods and Services Tax Act, 2017

[Act No. 13 of 2017]

[12th April, 2017.]

Contents
Title	Integrated Goods and Services Tax Act, 2017
Sections	Particulars
Chapter I	Preliminary
1.	Short title, extent and commencement
2.	Definitions
Chapter II	Administration
3.	Appointment of officers
4.	Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Chapter III	Levy and Collection of Tax
5.	Levy and collection
6.	Power to grant exemption from tax
Chapter IV	Determination of Nature of Supply
7.	Inter-State supply
8.	Intra-State supply
9.	Supplies in territorial waters
Chapter V	Place of Supply of Goods or Services or Both
10.	Place of supply of goods other than supply of goods imported into, or exported from India
11.	Place of supply of goods imported into, or exported from India
12.	Place of supply of services where location of supplier and recipient is in India
13.	Place of supply of services where location of supplier or location of recipient is outside India
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
15.	Refund of integrated tax paid on supply of goods to tourist leaving India
Chapter VII	Zero Rated Supply
16.	Zero rated supply
Chapter VIII	Apportionment of Tax and Settlement of Funds
17.	Apportionment of tax and settlement of funds
17A.	Transfer of certain amounts
18.	Transfer of input tax credit
19.	Tax wrongfully collected and paid to Central Government or State Government
Chapter IX	Miscellaneous
20.	Application of provisions of Central Goods and Services Tax Act
21.	Import of services made on or after the appointed day
22.	Power to make rules
23.	Power to make regulations
24.	Laying of rules, regulations and notifications
25.	Removal of difficulties