Category: IGST Act 2017

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...

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...