Integrated Goods and Services Tax (IGST) Act, 2017 (Chapter-wise/ Section-wise Index and Download PDF Copy of Notification)

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 upto 30 Aug. 2018:

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

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 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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The Integrated Goods and Services Tax (IGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the IGST (Amendment) Act 2018 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019, except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.

GST Related Posts:
Central Goods and Services Tax (CGST)
CGST Act/ Definitions	CGST Rules/ Forms
CGST Notifications	CGST Rate Notifications
CGST Circulars	CGST Orders
Integrated Goods and Services Tax (IGST)
IGST Act/ Definitions	IGST Rules/ Forms
IGST Notifications	IGST Rate Notifications
IGST Circulars	IGST Orders
Union Territory Goods and Services Tax (UTGST)
UTGST Act/ Definitions	UTGST Rules/ Forms
UTGST Notifications	UTGST Rate Notifications
UTGST Circulars	UTGST Orders