The Integrated Goods and Services Tax ACT, 2017

The Integrated Goods and Services Tax ACT, 2017 is an Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected rewith or incidental thereto.

For the sake of references and also the legal knowledge, the provisions of the IGST Act, 2017 are reproduced below:—

CHAPTER I - PRELIMINARY

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  1. This Act may be called the Union Territory Goods and Services Tax Act, 2017.
  2. It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli, Daman and Diu, Chandigarh and other territory.
  3. It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint: read more

CHAPTER II - ADMINISTRATION

3 - The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act. read more

CHAPTER III - LEVY AND COLLECTION OF TAX

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  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 consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding forty per cent... read more

CHAPTER IV - DETERMINATION OF NATURE OF SUPPLY

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  1. Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in––
    1. two different States;
    2. two different Union territories; or
    3. a State and a Union territory.. read more

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

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  1. The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,–– read more

CHAPTER VI - REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

15 - 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.. read more

CHAPTER VII - ZERO RATED SUPPLY

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  1. “zero rated supply” means any of the following supplies of goods or services or both, namely:––
    1. export of goods or services or both; or read more

CHAPTER VIII - APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

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  1. On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with. read more

CHAPTER IX - MISCELLANEOUS

20 - Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,––

  1. scope of supply;
  2. composite supply and mixed supply;
  3. time and value of supply; read more