THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 (IGST ACT)
An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. BE it enacted by Parliament in the
Sixty-eighth Year of the Republic of India as follows:—
CHAPTER I
PRELIMINARY
Section 1 – Short title, extent and commencement.
Section 2 – Definitions
CHAPTER II
ADMINISTRATION
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
LEVY AND COLLECTION OF TAX
Section 5 – Levy and collection.
Section 6 – Power to grant exemption from tax.
CHAPTER IV
DETERMINATION OF NATURE OF SUPPLY
Section 7 – Inter-State supply
Section 8 – Intra-State supply
Section 9 – Supplies in territorial waters.
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
Section 15 – Refund of integrated tax paid on supply of goods to tourist leaving India
CHAPTER VII
ZERO-RATED SUPPLY
Section 16 – Zero rated supply
CHAPTER VIII
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
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
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Above IGST Act provides section wise list for Inter-state state movement of goods. These sections are also called as Integrated Goods and Service Tax Sections – Latest reporting on GST Updates in India.