CHAPTER-9 MISCELLANEOUS
SECTION-20 Application of provisions of Central Goods and Services Tax Act SECTION AND RELEVANT RULE Section 20. Application of provisions of Central Goods and Services Tax Act.- Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,– (i) scope of supply; (ii) […]
CHAPTER-8 APPORTIONMENT OF TAX AND SETTLEMENT FUNDS
SECTION-17 Apportionment of tax and settlement of funds SECTION AND RELEVANT RULES Section 17. Apportionment of tax and settlement of funds.- (1) Out of the integrated tax paid to the Central Government,– in respect of inter-State supply of goods or services or both to an unregistered person or to a registered person paying tax under section 10 of […]
CHAPTER-7 ZERO RATED SUPPLY
SECTION-16 Zero rated supply SECTION AND RELEVANT RULE Section 16. Zero rated supply.- (1) “zero rated supply” means any of the following supplies of goods or services or both, namely:– export of goods or services or both; or supply of goods or services or both [for authorized operations][1] to a Special Economic Zone developer or a Special Economic […]
CHAPTER-6 REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURISTS
SECTION-15 Refund of integrated tax paid on supply of goods to tourist leaving India SECTION AND RELEVANT RULES Section 15. Refund of integrated tax paid on supply of goods to tourist leaving India.- The integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded […]
CHAPTER-5 PLACE OF SUPPLY OF GOOD OR SERVICES OR BOTH
SECTION-10 PLACE OF SUPPLY OF GOOD OR SERVICES OR BOTH SECTION AND RELEVANT RULE (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,– where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the […]
CHAPTER-4 DETERMINATION OF NATURE OF SUPPLY
SECTION 7 INTER-STATE SUPPLY Level Up with batuk’s Advanced GST Course 7.1 SECTION AND RELEVANT RULE Sub-section (1): Inter-State Supply of Goods Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in: two different States; two different Union Territories; or a State and a Union Territory, […]
CHAPTER-3 LEVY AND COLLECTION OF TAX
SECTION 5 LEVY AND COLLECTION 5.1 SECTION AND RELEVANT RULE Sub-section (1): Charge of Integrated Tax 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 consumption and un-denatured extra neutral alcohol […]
CHAPTER-2 ADMINISTRATION
SECTION 3 APPOINTMENT OF OFFICERS 3.1 SECTION AND RELEVANT RULE The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act. 3.2 ANALYTICAL REVIEW Appointment of Officers Chapter II of the Integrated Goods and Services Tax Act, 2017 lays down the administrative framework for the implementation of the Act. […]
CHAPTER-1 PRELIMINARY
SECTION 1 SHORT TITLE, EXTENT AND COMMENCEMENT 1.1 SECTION AND RELEVANT RULE This Act may be called the Integrated Goods and Services Tax Act, 2017. The Act shall extend to the whole of India [***][1]. It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. Provided […]