Chapter-wise/ Section-wise Index of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to provisions for levy and collection of tax on inter-State supply of goods and services by the Central Govt., as notified/ amended by Govt. of India/ CBIC from time to time:
Integrated Goods and Services Tax (IGST) Act, 2017 (Section-wise/ Chapter-wise)

Chapter/ Section/ Particulars
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/ UT tax as Proper Officer
CHAPTER – III (LEVY AND COLLECTION OF TAX)
Section 5: Levy and Collection of Tax
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 EXIM Goods
Section 11: Place of Supply of EXIM Goods
Section 12: Place of Supply of Services (Supplier/ Recipient located in India)
Section 13: Place of Supply of Services (Supplier or Recipient located Outside India)
Section 14: Special Provision for Tax Payment by OIDAR Services Supplier
Section 14A: Special provision for Supplies of Specified Actionable Claims by a Outsiders
CHAPTER – VI (REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST)
Section 15: Tax Refund 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 17A : Transfer of Certain Amounts
Section 18: Transfer of Input Tax Credit (ITC)
Section 19: Tax Wrongfully Collected and Paid to Central/ State Government
CHAPTER – IX (MISCELLANEOUS)
Section 20: Application of Provisions of CGST Act
Section 21: Import of Services from 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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IGST Act 2017: Last updated 30/11/2023
The IGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through IGST Extension to J&K Act 2017, IGST (Amendment) Act 2018. Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023, IGST (Amendment) Act, 2023 including various Notifications/ Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective IGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments in the IGST Act, 2017 made through various Notifications issued by the CBIC from time to time (upto 30th November, 2023), with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

Latest Updates from CBIC
For index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/Rule-wise Text of GST Acts/Rules: GST Updates