Section – 6 : Power to grant exemption from tax

6. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of...

Section – 17 : Apportionment of tax and settlement of funds

17. (1) Out of the integrated tax paid to the Central Government,— (a) in respect of inter-State supply of goods or services or...

Section – 7 : Inter-State supply

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

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...