IGST Act · Sections
Sections of the IGST Act, 2017
Every section of the Integrated GST Act with analytical commentary — searchable and deep-linkable.
- Sections covered
- 23
- Range
- 1 – 22
- Act
- IGST 2017
- In force
- 01-Jul-17
- 1
Short title extent and commencement
Chapter I — Preliminary
(1) This Act may be called the Integrated Goods and Services Tax Act, 2017. (2) It shall extend to the whole of India [the words 'except the State of Jammu and Kashmir' omitted by s. 2 of the Integrated Goods and Services Tax (Extension…
- 2
Definitions
Chapter I — Preliminary
In this Act, unless the context otherwise requires — (1) 'Central Goods and Services Tax Act' means the Central Goods and Services Tax Act, 2017; (2) 'central tax' means the tax levied and collected under the Central Goods and Services…
- 3
Appointment of Officers
Chapter II — Administration
The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act. BLOCK 2 — PRE-GST COUNTERPART / PARALLEL PROVISIONS / OPERATIVE RULES PARALLEL / PRE-GST INSTRUMENT COUNTERPART AND COMPARATIVE…
- 4
Authorisation of State and UT tax officers
Chapter II — Administration
Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act,…
- 5
Levy and collection
Chapter III — Levy and Collection of Tax
(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human…
- 6
Power to grant exemption from tax
Chapter III — Levy and Collection of Tax
(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be…
- 7
Inter-State supply
Chapter IV — Determination of Nature of Supply
(1) Subject to the provisions of section 10 , supply of goods, where the location of the supplier and the place of supply are in — (a) two different States; (b) two different Union territories; or (c) a State and a Union territory, shall…
- 8
Intra-State supply
Chapter IV — Determination of Nature of Supply
(1) Subject to the provisions of section 10 , supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply: Provided that the…
- 9
Supplies in territorial waters
Chapter IV — Determination of Nature of Supply
Notwithstanding anything contained in this Act, — (a) where the location of the supplier is in the territorial waters, the location of such supplier; or (b) where the place of supply is in the territorial waters, the place of supply,…
- 10
POS for goods other than imports or exports
Chapter V — Place of Supply of Goods or Services or Both
(1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under — (a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the…
- 11
POS for goods imported into or exported from India
Chapter V — Place of Supply of Goods or Services or Both
The place of supply of goods, — (a) imported into India shall be the location of the importer; (b) exported from India shall be the location outside India. BLOCK 2 — PRE-GST COUNTERPART / PARALLEL PROVISIONS / OPERATIVE RULES PARALLEL /…
- 12
POS for services where supplier and recipient in India
Chapter V — Place of Supply of Goods or Services or Both
(1) Applies where location of supplier and recipient both in India. (2) DEFAULT — except sub-ss (3)-(14): (a) to registered = location of such person; (b) to non-registered = (i) address on record location, (ii) location of supplier. (3)…
- 13
POS for services cross-border
Chapter V — Place of Supply of Goods or Services or Both
(1) Applies where supplier or recipient outside India. (2) DEFAULT — except sub-ss (3)-(13): POS = location of recipient. Proviso: if recipient location not available in ordinary course, POS = supplier location. (3) PERFORMANCE LOCATION…
- 14
OIDAR special provision
Chapter V — Place of Supply of Goods or Services or Both
(1) On supply of OIDAR services by any person located in non-taxable territory and received by a non-taxable online recipient, the supplier of services located in non-taxable territory shall be the person liable for paying integrated tax.…
- 15
Refund of integrated tax to international tourist
Chapter VI — Refund of Integrated Tax to International Tourist
The integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditions and safeguards as may be prescribed. Explanation — For the purposes of this…
- 16
Zero rated supply
Chapter VII — Zero Rated Supply
(1) 'zero rated supply' means any of the following supplies of goods or services or both, namely: — (a) export of goods or services or both; or (b) supply of goods or services or both [for authorised operations — inserted by FA 2021…
- 17
Apportionment of tax and settlement of funds
Chapter VIII — Apportionment of Tax and Settlement of Funds
(1) Out of the integrated tax paid to the Central Government, in respect of — (a) inter-State supply to unregistered person / composition taxpayer under s. 10 CGST; (b) inter-State supply where registered person not eligible for ITC; (c)…
- 17A
Transfer of Certain Amounts
Chapter VIII — Apportionment of Tax and Settlement of Funds
[Inserted by s. 114 of the Finance (No. 2) Act, 2019 (No. 23 of 2019) — Brought into force w.e.f. 01.01.2020] Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the…
- 18
Transfer of input tax credit
Chapter VIII — Apportionment of Tax and Settlement of Funds
On utilisation of credit of integrated tax availed under this Act for payment of, — (a) central tax in accordance with the provisions of sub-section (5) of section 49 of the CGST Act, the amount collected as integrated tax shall stand…
- 19
Tax wrongfully collected and paid
Chapter VIII — Apportionment of Tax and Settlement of Funds
(1) A registered person who has paid integrated tax on a supply considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall be granted refund of the amount of integrated tax so paid in…
- 20
Application of provisions of Central Goods and Services Tax Act
Chapter IX — Miscellaneous
Subject to the provisions of this Act and the rules made thereunder, the provisions of CGST Act relating to — (i) scope of supply; (ii) composite supply and mixed supply; (iii) time and value of supply; (iv) input tax credit; (v)…
- 21
Import of services made on or after the appointed day
Chapter IX — Miscellaneous
Import of services made on or after the appointed day shall be liable to tax under the provisions of this Act regardless of whether the transactions for such import of services had been initiated before the appointed day: Proviso: If the…
- 22
25 - Rules Regulations Laying and Removal of difficulties
Chapter IX — Miscellaneous
(1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make…