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IGST Act, 2017

Under GST Laws

Chapters (9)

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Chapter 1: PRELIMINARY
2
Acts
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Sections
Acts in this chapter:
2 Definitions
Short title, extent and commencement
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Chapter 2: ADMINISTRATION
2
Acts
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Sections
Acts in this chapter:
3 Appointment of officers.
4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
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Chapter 3: LEVY AND COLLECTION OF TAX
3
Acts
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Sections
Acts in this chapter:
5 Levy and collection
6 Power to grant exemption from tax
6A
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Chapter 4: DETERMINATION OF NATURE OF SUPPLY
3
Acts
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Sections
Acts in this chapter:
7 Inter-State supply.
8 Intra-State supply.
9 Supplies in territorial waters.
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Chapter 5: PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
6
Acts
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Sections
Acts in this chapter:
10 PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
11 Place of supply of goods imported into, or exported from India.
12 Place of supply of services where location of supplier and recipient is in India
... and 3 more
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Chapter 6: REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
1
Acts
0
Sections
Acts in this chapter:
15 Refund of integrated tax paid on supply of goods to tourist leaving India.
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Chapter 7: ZERO RATED SUPPLY
1
Acts
0
Sections
Acts in this chapter:
16 Zero rated supply.
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Chapter 8: APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
4
Acts
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Sections
Acts in this chapter:
17 Apportionment of tax and settlement of funds.
17A Transfer of certain amounts
18 Transfer of input tax credit.
... and 1 more
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Chapter 9: MISCELLANEOUS
6
Acts
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Sections
Acts in this chapter:
20 Application of provisions of Central Goods and Services Tax Act.
21 Import of services made on or after the appointed day.
22 Power to make rules.
... and 3 more
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All Acts in IGST Act, 2017

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2 Definitions
PRELIMINARY 0 sections
Short title, extent and commencement
PRELIMINARY 1 0 sections
3 Appointment of officers.
ADMINISTRATION 0 sections
4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
ADMINISTRATION 0 sections
5 Levy and collection
LEVY AND COLLECTION OF TAX 0 sections
6 Power to grant exemption from tax
LEVY AND COLLECTION OF TAX 0 sections
6A
LEVY AND COLLECTION OF TAX 0 sections
7 Inter-State supply.
DETERMINATION OF NATURE OF SUPPLY 0 sections
8 Intra-State supply.
DETERMINATION OF NATURE OF SUPPLY 0 sections
9 Supplies in territorial waters.
DETERMINATION OF NATURE OF SUPPLY 0 sections
10 PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH 0 sections
11 Place of supply of goods imported into, or exported from India.
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH 0 sections
12 Place of supply of services where location of supplier and recipient is in India
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH 0 sections
13 Place of supply of services where location of supplier or location of recipient is outside India.
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH 0 sections
14 Special provision for payment of tax by a supplier of online information and database access or retrieval services.
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH 0 sections
14A Special provision for specified actionable claims supplied by a person located outside taxable territory
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH 0 sections
15 Refund of integrated tax paid on supply of goods to tourist leaving India.
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST 0 sections
16 Zero rated supply.
ZERO RATED SUPPLY 0 sections
17 Apportionment of tax and settlement of funds.
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS 0 sections
17A Transfer of certain amounts
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS 0 sections
18 Transfer of input tax credit.
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS 0 sections
19 Tax wrongfully collected and paid to Central Government or State Government.
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS 0 sections
20 Application of provisions of Central Goods and Services Tax Act.
MISCELLANEOUS 0 sections
21 Import of services made on or after the appointed day.
MISCELLANEOUS 0 sections
22 Power to make rules.
MISCELLANEOUS 0 sections
23 Power to make regulations.
MISCELLANEOUS 0 sections
24 Laying of rules, regulations and notifications.
MISCELLANEOUS 0 sections
25 Removal of difficulties.
MISCELLANEOUS 0 sections
SubCategory Statistics
9
Chapters
2 + 2 + 3 + 3 + 6 + 1 + 1 + 4 + 6
Acts
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Sections
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Rules
Hierarchy Path
GST Laws
IGST Act, 2017
Recently Added Chapters
Chapter 1: PRELIMINARY 2 acts • Added: Aug 04, 2025
Chapter 2: ADMINISTRATION 2 acts • Added: Nov 01, 2025
Chapter 3: LEVY AND COLLECTION OF TAX 3 acts • Added: Nov 01, 2025
Chapter 4: DETERMINATION OF NATURE OF SUPPLY 3 acts • Added: Nov 01, 2025
Chapter 5: PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH 6 acts • Added: Nov 01, 2025
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