Integrated Goods and Services Tax Act, 2017

Act in 2 Minutes

• Complete local repository: 28 section/schedule pages.
• Every page now carries current-law status, official statutory text/source control, practical cases, decision path, evidence and Q&A.
• Effective dates are separated from enactment dates; historical/transitional provisions are labelled rather than silently treated as current transactions.

IGST issues people actually solve

• Is this IGST or CGST/SGST? Follow the place-of-supply chain
• Exports & SEZ: zero rating, LUT and refund decision path
• Tax paid under the wrong head: correction path

Chapter-by-chapter guides

Complete provision map

1. 1 — Short title, extent and commencement
2. 2 — Definitions
3. 3 — Appointment of officers
4. 4 — Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
5. 5 — Levy and collection
6. 6 — Power to grant exemption from tax
7. 6A — Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
8. 7 — Inter-State supply
9. 8 — Intra-State supply
10. 9 — Supplies in territorial waters
11. 10 — Place of supply of goods other than supply of goods imported into, or exported from India
12. 11 — Place of supply of goods imported into, or exported from India
13. 12 — Place of supply of services where location of supplier and recipient is in India
14. 13 — Place of supply of services where location of supplier or location of recipient is outside India
15. 14 — Special provision for payment of tax by a supplier of online information and database access or retrieval services
16. 14A — Special provision for specified actionable claims supplied by a person located outside taxable territory
17. 15 — Refund of integrated tax paid on supply of goods to tourist leaving India
18. 16 — Zero rated supply
19. 17 — Apportionment of tax and settlement of funds
20. 17A — Transfer of certain amounts
21. 18 — Transfer of input tax credit
22. 19 — Tax wrongfully collected and paid to Central Government or State Government
23. 20 — Application of provisions of Central Goods and Services Tax Act
24. 21 — Import of services made on or after the appointed day
25. 22 — Power to make rules
26. 23 — Power to make regulations
27. 24 — Laying of rules, regulations and notifications
28. 25 — Removal of difficulties

How to use this Act

• Start from the transaction/problem, not only the section number.
• Open the section, then follow its Rule/Form/notification and cross-Act links.
• Use the effective-date box before applying the result to an old period.
• For disputes, check the judicial hierarchy and evidence before acting.

Official source control

• India Code / official Act record
• Official consolidated/Gazette Act text — source cut-off noted as 23 May 2025