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Section – 20 : Application of provisions of Central Goods and Services Tax Act
01/16/1900

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
01/16/1900

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

Section – 18 : Transfer of input tax credit
01/16/1900

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

Section – 17 : Apportionment of tax and settlement of funds
01/16/1900

17. (1) Out of the integrated tax paid to the Central Government,— (a) in respect [...]

Section – 16 : Zero rated supply
01/16/1900

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
01/16/1900

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

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