Zirakpur

casunilkumar89@gmail.com
+91 9654058508

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

caAdmin0

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

Leave a Reply

Your email address will not be published. Required fields are marked *

Disclaimer: The material contained on this website and on the associated web pages is general information and is not intended to be advice on any particular matter. Subscribers and readers should seek appropriate professional advice before acting on the basis of any information contained herein. Owner, authors and associated persons expressly disclaim any and all liability to any person, whether a subscriber or not, in respect of anything and of the consequences of anything done or omitted to be done by any such person in reliance upon the contents of this site and associated web pages.