The Integrated Goods and Services Tax Act, 2017 | GstIndiaPathway.org

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The Integrated Goods and Services Tax Act, 2017

0 -

NO. 13 OF 2017 DATED 12.04.2017

CHAPTER I - PRELIMINARY

1 -

Short title, extent and commencement

2 -

CHAPTER II - ADMINISTRATION

3 -

Appointment of officers.

4 -

Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

CHAPTER III - LEVY AND COLLECTION OF TAX

5 -

Levy and collection

6 -

Power to grant exemption from tax

CHAPTER IV - DETERMINATION OF NATURE OF SUPPLY

7 -

Inter-State supply

8 -

Intra-State supply

9 -

Supplies in territorial waters

CHAPTER V - PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

10 -

Place of supply of goods other than supply of goods imported into, or exported from India

11 -

Place of supply of goods imported into, or exported from India

12 -

Place of supply of services where location of supplier and recipient is in India.

13 -

Place of supply of services where location of supplier or location of recipient is outside India

14 -

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

CHAPTER VI - REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

15 -

Refund of integrated tax paid on supply of goods to tourist leaving India.

CHAPTER VII - ZERO RATED SUPPLY

16 -

Zero Rated Supply.

CHAPTER VIII - APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

17-A -

Transfer of certain amounts

17 -

Apportionment of tax and settlement of funds.

18 -

Transfer of Input Tax Credit.

19 -

Tax wrongfully collected and paid to Central Government or State Government

CHAPTER IX - MISCELLANEOUS

20 -

Application of provisions of Central Goods and Services Tax Act.

20 (i) -

Scope of supply

20 (ii) -

Composition levy

20 (iii) -

Composite supply and mixed supply

20 (iv) -

Time and Value of supply

20 (v) -

Input Tax Credit

20 (vi) -

20 (vii) -

Tax invoice, Credit and Debit Notes.

20 (viii) -

Accounts and Records

20 (iX) -

20 (x) -

20 (xi) -

Tax Deduction at Source

20 (xii) -

Collection of Tax at Source

20 (xiii) -

20 (xiv) -

20 (xv) -

20 (xvi) -

Inspection, Search, Seizure and Arrest

20 (xvii) -

Demands and Recovery

20(xvviii) -

Liability to pay in certain cases.

20 (xix) -

20 (xx) -

Appeals and Revision

20 (xxi) -

Presumption as to documents

20 (xxii) -

Offences and Penalties

20 (xxiii) -

20 (xxiv) -

Electronic Commerce

20 (xxv) -

Settlement of Funds

20 (xxvi) -

Transitional Provisions

20 (xxvii) -

Miscellaneous provisions including the provisions relating to the imposition of interest and penatly

21 -

Import of services made on or after the appointed day.

22 -

Power to make rules.

23 -

Power to make regulations.

24 -

Laying of rules, regulations and notifications

25 -

Removal of difficulties

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