IGST Act 2017 (Section Wise)- updated vide Finance Act, 2020


Section wise IGST Act 2017

Section 1 : Short title, extent and  commencement

Section 2 : Definitions

Section 3 : Appointment of officers

Section 4 : Authorisation of officer of state tax or union territory tax as proper officer in certain  circumstances

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 13 : Place of supply of services where location of suppler or location of recipient is outside India

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

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

Section 24 : Laying of rules regulations And notifications

Section 25 : Removal of difficulties

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