Integrated Goods and Services Tax Act, 2017 (IGST Act)

Section-wise index of India's Integrated GST law covering inter-State supplies, place of supply, imported services, online supplies, zero-rated supplies, apportionment and related provisions.

IGST Act overview: The Integrated Goods and Services Tax Act, 2017 is Act No. 13 of 2017. It forms part of the GST framework governing integrated tax on inter-State supplies and contains rules on the nature and place of supply, zero-rated supplies and settlement of funds.

Updated statutory index: This page includes later insertions such as section 6A and section 14A and reflects that section 16 has subsequently been amended. For exact current statutory wording, notifications and commencement details, consult the official resources provided alongside this index.

Chapter I - Preliminary

Section 1Short title, extent and commencementSection 2Definitions

Chapter II - Administration

Section 3Appointment of officersSection 4Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

Chapter III - Levy and Collection of Tax

Section 5Levy and collectionSection 6Power to grant exemption from tax
Section 6APower not to recover Goods and Services Tax not levied or short-levied as a result of general practice Inserted by later amendment

Chapter IV - Determination of Nature of Supply

Section 7Inter-State supplySection 8Intra-State supplySection 9Supplies in territorial waters

Chapter V - Place of Supply of Goods or Services or Both

Section 10Place of supply of goods other than supply of goods imported into, or exported from IndiaSection 11Place of supply of goods imported into, or exported from IndiaSection 12Place of supply of services where location of supplier and recipient is in IndiaSection 13Place of supply of services where location of supplier or location of recipient is outside IndiaSection 14Special provision for payment of tax by a supplier of online information and database access or retrieval services
Section 14ASpecial provision for specified actionable claims supplied by a person located outside taxable territory Inserted by later amendment

Chapter VI - Refund of Integrated Tax to International Tourist

Section 15Refund of integrated tax paid on supply of goods to tourist leaving India

Chapter VII - Zero Rated Supply

Section 16Zero rated supply

Chapter VIII - Apportionment of Tax and Settlement of Funds

Section 17Apportionment of tax and settlement of fundsSection 18Transfer of input tax creditSection 19Tax wrongfully collected and paid to Central Government or State Government

Chapter IX - Miscellaneous

Section 20Application of provisions of Central Goods and Services Tax ActSection 21Import of services made on or after the appointed daySection 22Power to make rulesSection 23Power to make regulationsSection 24Laying of rules, regulations and notificationsSection 25Removal of difficulties

This page is a section index and general legal information resource. Statutory provisions should be read with applicable amendments, notifications, rules, circulars and judicial decisions in force for the relevant tax period.