The INTEGRATED GOODS AND SERVICES TAX ACT, 2017

PRELIMINARY

Section 1 — Short title, extent and commencement.

(1) This Act may be called the Integrated Goods and Services Tax Act, 2017.

(2) It shall extend to the whole of India except the State of Jammu and Kashmir*.

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

Browse all 25 sections
  1. 1.Short title, extent and commencement.
  2. 2.Definitions.
  3. 3.Appointment of officers.
  4. 4.Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
  5. 5.Levy and collection.
  6. 6.Power to grant exemption from tax.
  7. 7.Inter-State supply.
  8. 8.Intra-State supply.
  9. 9.Supplies in territorial waters.
  10. 10.Place of supply of goods other than supply of goods imported into, or exported from India.
  11. 11.Place of supply of goods imported into, or exported from India.
  12. 12.Place of supply of services where location of supplier and recipient is in India.
  13. 13.Place of supply of services where location of supplier or location of recipient is outside India.
  14. 14.Special provision for payment of tax by a supplier of online information and database access or retrieval services.
  15. 15.Refund of integrated tax paid on supply of goods to tourist leaving India.
  16. 16.Zero rated supply.
  17. 17.Apportionment of tax and settlement of funds.
  18. 18.Transfer of input tax credit.
  19. 19.Tax wrongfully collected and paid to Central Government or State Government.
  20. 20.Application of provisions of Central Goods and Services Tax Act.
  21. 21.Import of services made on or after the appointed day.
  22. 22.Power to make rules.
  23. 23.Power to make regulations.
  24. 24.Laying of rules, regulations and notifications.
  25. 25.Removal of difficulties.