The Integrated Goods and Services Act, 2017 (IGST Act) Section 15 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 of India by him shall be
The Integrated Goods and Services Act, 2017 (IGST Act) Section 14 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 retrieval services by any person located
The Integrated Goods and Services Act, 2017 (IGST Act) Section 13 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 of supply of services where the
The Integrated Goods and Services Act, 2017 (IGST Act) Section 12 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 of services where the location of
The Integrated Goods and Services Act, 2017 (IGST Act) Section 11 of the Integrated Goods and Services Act, 2017 (IGST Act) 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; (b) exported from India shall be
The Integrated Goods and Services Act, 2017 (IGST Act) Section 10 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 imported into, or exported from India,
The Integrated Goods and Services Act, 2017 (IGST Act) Section 9 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 (b) where the place of supply
The Integrated Goods and Services Act, 2017 (IGST Act) Section 8 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 the same State or same Union
The Integrated Goods and Services Act, 2017 (IGST Act) Section 7 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 different States; (b) two different Union
The Integrated Goods and Services Act, 2017 (IGST Act) Section 6 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 of the Council, by notification, exempt