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...

Section 4  Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances Without prejudice to the provisions of this Act, the officers appointed under...

Section 3 Appointment of officers The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act. Prev | Index | Next...

Section 2 Definitions In this Act, unless the context otherwise requires,–– (1) “Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017; (2) ‘‘central tax”...

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 No. 13 of 2017 Dated: 12th April 2017 An Act to make a provision for levy and collection of tax on inter-State...