GST · IGST Act
Integrated Goods and Services Tax Act, 2017
The IGST Act governs inter-state supply of goods and services. In force from 1 July 2017.
- Sections
- 23
- Chapters
- 9
- Commentary
- 10 vols
- In force
- 01-Jul-17
Chapters
Browse the IGST Act chapter by chapter.
IIIIIIIVVVIVIIVIIIIX
Preliminary
2 sections
Administration
2 sections
Levy and Collection of Tax
2 sections
Determination of Nature of Supply
3 sections
Place of Supply of Goods or Services or Both
5 sections
Refund of Integrated Tax to International Tourist
1 section
Zero Rated Supply
1 section
Apportionment of Tax and Settlement of Funds
4 sections
Miscellaneous
3 sections