Integrated Goods & Service Tax Act 2017

Integrated Goods and Services Tax or simply IGST is a part of Goods and Service Tax (GST)is one of the three categories under Goods and Service Tax (CGST, IGST and SGST) with a concept of one tax one nation.IGST is paid on all inter-state transactions, or import of goods into India and is collected by the Center

IGST Act :Section – 1 : Short title, extent and commencement

IGST Act :Section – 2 : Definitions

IGST Act :Section – 3 : Appointment of officers

IGST Act :Section – 4 : Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

IGST Act :Section – 5 : Levy and collection

IGST Act :Section – 6 : Power to grant exemption from tax

IGST Act :Section – 7 : Inter-State supply

IGST Act :Section – 8 : Intra-State supply

IGST Act :Section – 9 : Supplies in territorial waters

IGST Act :Section – 10 : Place of supply of goods other than supply of goods imported into, or exported from India

IGST Act :Section – 11 : Place of supply of goods imported into, or exported from India

IGST Act :Section – 12 : Place of supply of services where location of supplier and recipient is in India

IGST Act :Section – 13 : Place of supply of services where location of supplier or location of recipient is outside India

IGST Act :Section – 14 : Special provision for payment of tax by a supplier of online information and database access or retrieval services

IGST Act :Section – 15 : Refund of integrated tax paid on supply of goods to tourist leaving India

IGST Act :Section – 16 : Zero rated supply

IGST Act :Section – 17 : Apportionment of tax and settlement of funds

IGST Act :Section – 18 : Transfer of input tax credit

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

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

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

IGST Act :Section – 22 : Power to make rules

IGST Act :Section – 23 : Power to make regulations

IGST Act :Section – 24 : Laying of rules, regulations and notifications

IGST Act :Section – 25 : Removal of difficulties