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IGST Act Section

Articles and documents relating to IGST Act Section

IGST ACT 2017

Section 1

Section 1 – Short Title, Extent and Commencement

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Section 2

Section 2 – Definitions

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Section 3

Section 3 – Appointment of Officers

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Section 4

Section 4 – Authorization of Officers of State Tax or Union Territory Tax as Proper Offi...

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Section 5

Section 5 – Powers of Officers

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Section 6

Section 6 – Authorization of Officers as Proper Officers in Certain Circumstances

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Section 7

Section 7 – Inter-State Supply

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Section 8

Section 8 – Intra-State Supply

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Section 9

Section 9 – Supplies in Territorial Waters

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Section 10

Section 10 – Place of Supply of Goods Other than Imports and Exports

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Section 11

Section 11 – Place of Supply of Goods Imported into or Exported from India

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Section 12

Section 12 – Place of Supply of Services Where Location of Supplier and Recipient is in ...

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Section 13

Section 13 – Place of Supply of Services Where Location of Supplier or Location of Recip...

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Section 14

Section 14 – Special Provision for Payment of Tax by a Supplier of Online Information an...

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Section 15

Section 15 – Refund of Integrated Tax to International Tourists

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Section 16

Section 16 – Zero-Rated Supply

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Section 17

Section 17 – Apportionment of Tax and Settlement of Funds

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Section 17A

Section 17A – Transfer of Amount from Electronic Cash Ledger under the CGST Act

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Section 18

Section 18 – Transfer of Input Tax Credit

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Section 19

Section 19 – Tax Wrongfully Collected and Paid to the Central Government or State Govern...

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Section 20

Section 20 – Application of Provisions of the CGST Act

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Section 21

Section 21 – Import of Services Made on or After the Appointed Day

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