The Integrated Goods and Services Act, 2017 (IGST Act) Section 21 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 of this Act regardless of whether
The Integrated Goods and Services Act, 2017 (IGST Act) Section 20 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 Services Tax Act relating to,–– (i)
The Integrated Goods and Services Act, 2017 (IGST Act) Section 19 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 an inter-State supply, but which is
The Integrated Goods and Services Act, 2017 (IGST Act) Section 18 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 sub-section (5) of section 49 of
The Integrated Goods and Services Act, 2017 (IGST Act) Section 17 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 or both to an unregistered person
The Integrated Goods and Services Act, 2017 (IGST Act) Section 16 of the Integrated Goods and Services Act, 2017 (IGST Act) 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; or (b) supply of goods or
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