IGST Act

Integrated Goods and Service Tax Act received the assent of the President on the 12th April 2017.

IGST act will make a provision for levy and collection of tax on Inter-State supply of goods or services or both by the Central Government.

IGST Act has 9 chapters and 25 sections.


CHAPTER I: PRELIMINARY

CHAPTER II: ADMINISTRATION

CHAPTER III: LEVY AND COLLECTION OF TAX

CHAPTER III: LEVY AND COLLECTION OF TAX

CHAPTER V: PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

CHAPTER VI: REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

CHAPTER VII: ZERO RATED SUPPLY

CHAPTER VIII: APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

CHAPTER IX: MISCELLANEOUS

Download full act – IGST

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