IGST Act - TaxOnline24

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IGST Act

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

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 n 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


Note:- Copy from Act. This is bare provisions given in IGST Act. 

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