(1) Subject to the provisions of section 10, supply of goods where the
location of the supplier and the place of supply of goods are in the same
State or same Union territory shall be treated as intra-State supply:
Provided that the following supply of goods shall not be treated as
intra-State supply, namely:-
(i) supply of goods to or by a Special Economic Zone developer or a Special
Economic Zone unit;
(ii) goods imported into the territory of India till they cross the customs
frontiers of India; or
(iii) supplies made to a tourist referred to in section 15.
(2) Subject to the provisions of section 12, supply of services where the
location of the supplier and the place of supply of services are in the same
State or same Union territory shall be treated as intra-State supply:
Provided that the intra-State supply of services shall not include supply of
services to or by a Special Economic Zone developer or a Special Economic
Zone unit.
Explanation.-For the purposes of this Act, where a person has,-
(i) an establishment in India and any other establishment outside India;
(ii) an establishment in a State or Union territory and any other
establishment outside that State or Union territory; or
(iii) an establishment in a State or Union territory and any other
establishment being a business vertical registered within that State or
Union territory, then such establishments shall be treated as establishments
of distinct persons.
Explanation 2.- A person carrying on a business through a branch or an
agency or a representational office in any territory shall be treated as
having an establishment in that territory.
Chapter I Preliminary
Section 1 : Short Title, Extent and Commencement
Chapter II Administration
Section 3 : Appointment of Officers
Chapter III Levy and Collection of Tax
Section 5 : Levy and collection of tax
Section 6 : Powers to grant exemption from tax
Chapter IV Determination of nature of supply
Section 8 : Intra state supply
Section 9 : Supplies in Territorial Waters
Chapter V Place of supply of goods or services or both
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
Chapter VI Refund of integrated tax paid on supply of goods to tourist leaving India
Section 15 : Refund of integrated tax paid on supply of goods to tourist leaving India
Chapter VII Zero Rated Supply
Section 16 : Zero Rated Supply
Chapter VIII Apportionment of tax and settlement of funds
Section 17 : Apportionment of tax and settlement of funds
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 Difficulties
3%, 5%, 18% GST items 26.7.2018
18% GST notification 10.11.2017
0%, 5%, 12% reduced on 10.11.17
IGST Rates reduced on 10.11.2017
3% & 0.25% GST Goods (Original)
18% GST Materials (Original List)
Compensation Cess Rates (Original)