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...

Section – 12 : Place of supply of services where location of supplier and...

12. (1) The provisions of this section shall apply to determine the place of supply of services where the location of supplier of services...

Section – 23 : Power to make regulations

23. The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this...

Section – 2 : Definitions

2. In this Act, unless the context otherwise requires,— (1) "Central Goods and Services Tax Act" means the Central Goods and Services Tax...

Section – 13 : Place of supply of services where location of supplier or...

13. (1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of...

Section – 24 : Laying of rules, regulations and notifications

24. Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall...

Section – 3 : Appointment of officers

3. The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act.

Section – 14 : Special provision for payment of tax by a supplier of...

14. (1) On supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by...

Section – 25 : Removal of difficulties

25. (1) If any difficulty arises in giving effect to any provision of this Act, the Government may, on the recommendations of the Council,...

Section – 4 : Authorisation of officers of State tax or Union territory tax...

4. Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory...
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