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
The Integrated Goods and Services Act, 2017 (IGST Act) Section 5 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 of goods or services or both,
The Integrated Goods and Services Act, 2017 (IGST Act) Section 4 of the Integrated Goods and Services Act, 2017 (IGST Act) 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 the State Goods and Services Tax
The Integrated Goods and Services Act, 2017 (IGST Act) Section 3 of the Integrated Goods and Services Act, 2017 (IGST Act) Appointment of officers. The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act. Complete:the-gst-act-section
The Integrated Goods and Services Act, 2017 (IGST Act) Section 2 of the Integrated Goods and Services Act, 2017 (IGST Act) 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” means the tax levied and collected