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Section 21 Import of services made on or after the appointed day Import of services made on or after the appointed day shall be liable to tax under the provisions...

Section 20 Application of provisions of Central Goods and Services Tax Act Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and...

Section 19 Tax wrongfully collected and paid to Central Government or State Government (1) A registered person who has paid integrated tax on a supply considered by him to be...

Section 18 Transfer of input tax credit  On utilisation of credit of integrated tax availed under this Act for payment of,–– (a) Central tax in accordance with the provisions of...

1[Section 17A Transfer of certain amounts Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the State Goods and...

Section 17 Apportionment of tax and settlement of funds (1) Out of the integrated tax paid to the Central Government,–– (a) in respect of inter-State supply of goods or services...

Section 16 Zero rated supply (1) “zero rated supply” means any of the following supplies of goods or services or both, namely:–– (a) export of goods or services or both;...

Section 15 Refund of integrated tax paid on supply of goods to tourist leaving India. The integrated tax paid by tourist leaving India on any supply of goods taken out...

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...