List of all sections of IGST Act 2017, List of Integrated GST Sections 2021, All Sections of Integrated Goods and Service Tax. Download IGST Complete Section List in PDF Format. Check List of All IGST Sections in Easy Way. After Providing List of all sections of GST, All Sections of Goods and Service Tax here you may Check list of IGST Section as per IGST Act 2017. Check Complete list of all Sections of Integrated Goods and Service Tax, we try to provide complete analysis of all IGST Sections, Please click on Section Number and Find all details for that section. Now scroll down below n check full list of IGST Sections. GST Registration Process is restarted from 1st June 2017.

IGST Act 2017 – An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

  • This Act may be called the Integrated Goods and Services Tax Act, 2017.
  • It shall extend to the whole of India except the State of Jammu and Kashmir.

List of all sections of IGST Act 2017

Section NoSection Name
Section 1Short title, extent and commencement.
Section 2Definitions
Section 3Appointment of officers
Section 4Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Section 5Levy and collection
Section 6Power to grant exemption from tax.
Section 7Inter-State supply.
Section 8Intra-State supply
Section 9Supplies in territorial waters.
Section 10Place of supply of goods other than supply of goods imported into, or exported from India.
Section 11Place of supply of goods imported into, or exported from India.
Section 12Place of supply of services where location of supplier and recipient is in India.
Section 13Place of supply of services where location of supplier or location of recipient is outside India.
Section 14Special provision for payment of tax by a supplier of online information and database access or retrieval services.
Section 15Refund of integrated tax paid on supply of goods to tourist leaving India.
Section 16Zero rated supply
Section 17Apportionment of tax and settlement of funds.
Section 18Transfer of input tax credit.
Section 19Tax wrongfully collected and paid to Central Government or State Government
Section 20Application of provisions of Central Goods and Services Tax Act.
Section 21Import of services made on or after the appointed day
Section 22Power to make rules.
Section 23Power to make regulations.
Section 24Laying of rules, regulations and notifications
Section 25Removal of difficulties.

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