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Section 17 of IGST Act - Apportionment of tax and settlement of funds

 

 

Section 17 of Integrated Goods and Services Tax Act 2017 - 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 the Central Goods and Services Tax Act;

in respect of inter-State supply of goods or services or both where the registered person is not eligible for input tax credit;


 

 

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