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...

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...