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 [...]

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 [...]

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

19. (1) A registered person who has paid integrated tax on a supply considered by [...]

Section – 18 : Transfer of input tax credit

18. On utilisation of credit of integrated tax availed under this Act for payment 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 [...]

Section – 16 : Zero rated supply

16. (1) “Zero rated supply” means any of the following supplies of goods or services [...]

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

15. The integrated tax paid by tourist leaving India on any supply of goods taken [...]

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

14. (1) On supply of online information and database access or retrieval services by any [...]

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

13. (1) The provisions of this section shall apply to determine the place of supply [...]