Finance & Law Explained in 2 Minutes
Integrated Goods and Services Tax Act, 2017
Reviewed 2026-07-19Robots: index,followOfficial law prevails
Repository scope
Integrated Goods and Services Tax Act, 2017 provision architecture, source controls, interpretation, examples, Q&A and subordinate-law bridges.
Provision index
1Short title, extent and commencement.2Definitions.3Appointment of officers.4Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.5Levy and collection.6Power to grant exemption from tax.6APower not to recover Goods and Services Tax not levied or short-levied as a result of general practice.7Inter-State supply.8Intra-State supply.9Supplies in territorial waters.10Place of supply of goods other than supply of goods imported into, or exported from India.11Place of supply of goods imported into, or exported from India.12Place of supply of services where location of supplier and recipient is in India.13Place of supply of services where location of supplier or location of recipient is outside India.14Special provision for payment of tax by a supplier of online information and database access or retrieval services.14ASpecial provision for specified actionable claims supplied by a person located outside taxable territory.15Refund of integrated tax paid on supply of goods to tourist leaving India.16Zero rated supply.17Apportionment of tax and settlement of funds.17ATransfer of certain amounts.18Transfer of input tax credit.19Tax wrongfully collected and paid to Central Government or State Government.20Application of provisions of Central Goods and Services Tax Act.21Import of services made on or after the appointed day.22Power to make rules.23Power to make regulations.24Laying of rules, regulations and notifications.25Removal of difficulties.
Publication boundary
The landing page is indexable. Provision pages remain noindex until exact current text and amendment lineage are certified.