Section wise IGST Act 2017
Section 1 : Short title, extent and commencement
Section 3 : Appointment of officers
Section 5 : Levy and collection
Section 6 : Power to grant exemption from tax
Section 7 : Inter-State supply
Section 8 : Intra-State supply
Section 9 : Supplies in territorial waters
Section 10 : Place of supply other than supply of goods imported into or exported from India
Section 11 : Place of supply goods imported into or exported from India
Section 12 : place of supply of services where location of supplier and recipient is in India
Section 15 : Refund of integrated tax paid on supply of goods to tourist leaving India
Section 16 : Zero rated supply
Section 17 : Apportionment of tax and settlement of funds
Section 17A : Transfer of certain amounts
Section 18 : Transfer of input tax credit
Section 19 : Tax wrongfully collected and paid to central government or state government
Section 20 : Application of provision of central goods and services Tax Act
Section 21 : Import of services made on or after the appointed day
Section 22 : Power to make rules
Section 23 : Power to make regulations