CHAPTER-9 MISCELLANEOUS
SECTION-20 Application of provisions of Central Goods and Services Tax Act
SECTION AND RELEVANT RULE
Section 20. Application of provi...
IGST ACT
CHAPTER-8 APPORTIONMENT OF TAX AND SETTLEMENT FUNDS
SECTION-17 Apportionment of tax and settlement of funds
SECTION AND RELEVANT RULES
Section 17. Apportionment of tax and settlement of...
CHAPTER-7 ZERO RATED SUPPLY
SECTION-16 Zero rated supply
SECTION AND RELEVANT RULE
Section 16. Zero rated supply.-
(1) “zero rated supply” means any of the fo...
CHAPTER-6 REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURISTS
SECTION-15 Refund of integrated tax paid on supply of goods to tourist leaving India
SECTION AND RELEVANT RULES
Section 15. Refund o...
CHAPTER-5 PLACE OF SUPPLY OF GOOD OR SERVICES OR BOTH
SECTION-10 PLACE OF SUPPLY OF GOOD OR SERVICES OR BOTH
SECTION AND RELEVANT RULE
(1) The place of supply of goods, other than supply...
CHAPTER-4 DETERMINATION OF NATURE OF SUPPLY
SECTION 7 INTER STATE SUPPLY
SECTION AND RELEVANT RULE
(1) Subject to the provisions of section 10, supply of goods, where the locati...
CHAPTER-3 LEVY AND COLLECTION OF TAX
SECTION-5 LEVY AND COLLECTION
SECTION AND RELEVANT RULE
(1) Subject to the provisions of sub-section (2), there shall be levied a ta...
CHAPTER-2 ADMINISTRATION
SECTION-3 APPOINTMENT OF OFFICERS
SECTION AND RELEVANT RULE
The Board may appoint such central tax officers as it thinks fit for exe...
CHAPTER-1 PRELIMINARY
SECTION-1 SHORT TITLE, EXTENT AND COMMENCEMENT
SECTION AND RELEVANT RULE
(1) This Act may be called the Integrated Goods and Service...
CHAPTER-1 PRELIMINARY
SECTION 1
SHORT TITLE, EXTENT AND COMMENCEMENT
SECTION AND RELEVANT RULE
This Act may be called the Integrated Goods and...
