Section – 18 : Transfer of input tax credit

18. On utilisation of credit of integrated tax availed under this Act for payment of,— (a) Central tax in accordance with the provisions...

Section – 8 : Intra-State supply

8. (1) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply...

Section – 19 : Tax wrongfully collected and paid to Central Government or State...

19. (1) A registered person who has paid integrated tax on a supply considered by him to be an inter-State supply, but which is...

Section – 9 : Supplies in territorial waters

9. Notwithstanding anything contained in this Act,— (a) where the location of the supplier is in the territorial waters, the location of such...

Section – 20 : Application of provisions of Central Goods and Services Tax Act

20. Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,— (i)...

Section – 10 : Place of supply of goods other than supply of goods...

10. (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,— (a) ...

Section – 21 : Import of services made on or after the appointed day

21. Import of services made on or after the appointed day shall be liable to tax under the provisions of this Act regardless of...

Section – 11 : Place of supply of goods imported into, or exported from...

11. The place of supply of goods,— (a) imported into India shall be the location of the importer; (b) exported from India...

Section – 22 : Power to make rules

22. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without...

Section – 1 : Short title, extent and commencement

1. (1) This Act may be called the Integrated Goods and Services Tax Act, 2017. (2) It shall extend to the whole of India except...