IGST
IGST Chapter Guides
Reviewed by CA Nikhil Gupta · Last reviewed 28 July 2026
All chapters
Chapter 1Preliminary · Sections 1, 2Chapter 2Administration · Sections 3, 4Chapter 3Levy and Collection of Tax · Sections 5, 6, 6AChapter 4Determination of Nature of Supply · Sections 7, 8, 9Chapter 5Place of Supply of Goods or Services or Both · Sections 10, 11, 12, 13, 14, 14AChapter 6Refund of Integrated Tax to International Tourist · Sections 15Chapter 7Zero Rated Supply · Sections 16Chapter 8Apportionment of Tax and Settlement of Funds · Sections 17, 17A, 18, 19Chapter 9Miscellaneous · Sections 20, 21, 22, 23, 24, 25