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THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
CHAPTER VIII - APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
Section 17 of IGST Act - Apportionment of tax and settlement of funds
Section 17A of IGST Act - Transfer of certain amounts
Section 19 of IGST Act - Tax wrongfully collected and paid to Central Government or State Government
Section 18 of IGST Act - Transfer of input tax credit