The Integrated Goods and Services Tax Act, 2017
Central Act · Act 13 of 201728 provisions26 citing judgments
The enactment
| Long title | An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. |
|---|---|
| Type | Act |
| Citation | Act 13 of 2017 |
| Year | 2017 |
| Jurisdiction | Central |
| Ministry | Ministry of Finance |
| Status | In force as published by the source |
| Provisions published | 28 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent and commencement.1 citing judgment
- Section 2 Definitions.3 citing judgments
- Section 3 Appointment of officers.1 citing judgment
- Section 4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
- Section 5 Levy and collection.2 citing judgments
- Section 6 Power to grant exemption from tax.2 citing judgments
- Section 6A Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.
- Section 7 Inter-State supply.1 citing judgment
- Section 8 Intra-State supply.
- Section 9 Supplies in territorial waters.1 citing judgment
- Section 10 Place of supply of goods other than supply of goods imported into, or exported from India.1 citing judgment
- Section 11 Place of supply of goods imported into, or exported from India.1 citing judgment
- Section 12 Place of supply of services where location of supplier and recipient is in India.2 citing judgments
- Section 13 Place of supply of services where location of supplier or location of recipient is outside India.2 citing judgments
- Section 14 Special provision for payment of tax by a supplier of online information and database access or retrieval services.
- Section 14A Special provision for specified actionable claims supplied by a person located outside taxable territory.
- Section 15 Refund of integrated tax paid on supply of goods to tourist leaving India.1 citing judgment
- Section 16 Zero rated supply.2 citing judgments
- Section 17 Apportionment of tax and settlement of funds.
- Section 17A Transfer of certain amounts.
- Section 18 Transfer of input tax credit.
- Section 19 Tax wrongfully collected and paid to Central Government or State Government.
- Section 20 Application of provisions of Central Goods and Services Tax Act.4 citing judgments
- Section 21 Import of services made on or after the appointed day.
- Section 22 Power to make rules.1 citing judgment
- Section 23 Power to make regulations.
- Section 24 Laying of rules, regulations and notifications.1 citing judgment
- Section 25 Removal of difficulties.
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