Complete IGST ACT, 2017 with list of Chapters and Sections

• CHAPTER I - PRELIMINARY
  • Section 1 - Short title, extent and commencement
  • Section 2 - Definitions
• CHAPTER II - ADMINISTRATION
  • Section 3 - Appointment of officers
  • Section 4 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
• CHAPTER III - LEVY AND COLLECTION OF TAX
  • Section 5 - Levy and collection
  • Section 6 - Power to grant exemption from tax
• CHAPTER IV - DETERMINATION OF NATURE OF SUPPLY
  • Section 7 - Inter-State supply
  • Section 8 - Intra-State supply
  • Section 9 - Supplies in territorial waters
• CHAPTER V - PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
  • Section 10 - Place of supply of goods other than supply of goods imported into, or exported from India
  • Section 11 - Place of supply of goods imported into, or exported from India
  • Section 12 - Place of supply of services where location of supplier and recipient is in India
  • Section 13 - Place of supply of services where location of supplier or location of recipient is outside India
  • Section 14 - Special provision for payment of tax by a supplier of online information and database access or retrieval services
• CHAPTER VI - REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
  • Section 15 - Refund of integrated tax paid on supply of goods to tourist leaving India
• CHAPTER VII - ZERO RATED SUPPLY
  • Section 16 - Zero rated supply
• CHAPTER VIII - APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
  • Section 17 - Apportionment of tax and settlement of funds
  • Section 18 - Transfer of input tax credit
  • Section 19 - Tax wrongfully collected and paid to Central Government or State Government
• CHAPTER IX - MISCELLANEOUS
  • Section 20 - Application of provisions of Central Goods and Services Tax Act
  • Section 21 - Import of services made on or after the appointed day
  • Section 22 - Power to make rules
  • Section 23 - Power to make regulations
  • Section 24 - Laying of rules, regulations and notifications
  • Section 25 - Removal of difficulties