The Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017) provides for the levy and collection of tax on inter-State supplies of goods or services or both by the Central Government, and determines the place of supply rules that decide which State receives GST revenue.
CHAPTER I — PRELIMINARY
CHAPTER II — ADMINISTRATION
- Section 3 — Appointment of officers
- Section 4 — Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
CHAPTER III — LEVY AND COLLECTION OF TAX
- Section 5 — Levy and collection
- Section 6 — Power to grant exemption from tax
- Section 6A — Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
CHAPTER IV — DETERMINATION OF NATURE OF SUPPLY
- Section 7 — Inter-State supply
- Section 8 — Intra-State supply
- Section 9 — Supplies in territorial waters
CHAPTER V — PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
- Section 10 — Place of supply of goods other than supply of goods imported into, or exported from India
- Section 11 — Place of supply of goods imported into, or exported from India
- Section 12 — Place of supply of services where location of supplier and recipient is in India
- Section 13 — Place of supply of services where location of supplier or location of recipient is outside India
- Section 14 — Special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 14A — Special provision for specified actionable claims supplied by a person located outside taxable territory
CHAPTER VI — REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
CHAPTER VII — ZERO RATED SUPPLY
CHAPTER VIII — APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
- Section 17 — Apportionment of tax and settlement of funds
- Section 17A — Transfer of certain amounts
- Section 18 — Transfer of input tax credit
- Section 19 — Tax wrongfully collected and paid to Central Government or State Government
CHAPTER IX — MISCELLANEOUS
- Section 20 — Application of provisions of Central Goods and Services Tax Act
- Section 21 — Import of services made on or after the appointed day
- Section 22 — Power to make rules
- Section 23 — Power to make regulations
- Section 24 — Laying of rules, regulations and notifications
- Section 25 — Removal of difficulties
Note: The Act came into force on 1 July 2017 (with sections 1, 2, 3, 14, 20 and 22 commencing earlier, on 22 June 2017). It applies to the whole of India, extended to Jammu and Kashmir with effect from 8 July 2017. Section 6A was inserted, and Section 14A and the online-gaming provisions added, by the Finance (No. 2) Act, 2024 and the IGST (Amendment) Act, 2023 respectively, reflecting India’s expanded GST regime for online money gaming.
