Integrated Goods and Services Tax (IGST) Act, 2017 (Section-wise/ Chapter-wise)

30/08/2018 IGST Act 2017

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 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

Related Posts:

1. CGST/ IGST (Extension to J&K) Ordinance/ Act 2017

2. IGST Amendment Act 2018

3. Finance Act, 2019

4. Finance Act, 2020

5. Finance Act, 2021

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Note: The IGST Act, 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through IGST (Amendment) Act, 2018. Finance Act, 2019, Finance Act, 2020, Finance Act, 2021, including various Notifications 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 Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.

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