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Section 14 Special provision for payment of tax by a supplier of online information and database access or retrieval services (1) On supply of online information and database access or...

Section 13 Place of supply of services where location of supplier or location of recipient is outside India (1) The provisions of this section shall apply to determine the place...

Section 12 Place of supply of services where location of supplier and recipient is in India (1) The provisions of this section shall apply to determine the place of supply...

Section 11 Place of supply of goods imported into, or exported from India The place of supply of goods,–– (a) imported into India shall be the location of the importer;...

Section 10 Place of supply of goods other than supply of goods imported into, or exported from India  (1) The place of supply of goods, other than supply of goods...

Section 9 Supplies in territorial waters  Notwithstanding anything contained in this Act,–– (a) where the location of the supplier is in the territorial waters, the location of such supplier; or...

Section 8 Intra-State supply (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...

Section 7 Inter-State supply (1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in–– (a) two...

Section 6 Power to grant exemption from tax (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations...

Section 5 Levy and collection (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...