THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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Last Updated: 27-01-2026

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1. Short title, extent and commencement.

2. Definitions.

3. Appointment of officers

4. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

5. Levy and collection.

6. Power to grant exemption from tax.

6A. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

7. Inter-State supply.

8. Intra-State supply.

9. Supplies in territorial waters.

10. Place of supply of goods other than supply of goods imported into, or exported from India.

11. Place of supply of goods imported into, or exported from India.

12. Place of supply of services where location of supplier and recipient is in India.

13. Place of supply of services where location of supplier or location of recipient is outside India.

14. Special provision for payment of tax by a supplier of online information and database access or retrieval services.

14A. Special provision for specified actionable claims supplied by a person located outside taxable territory

15. Refund of integrated tax paid on supply of goods to tourist leaving India.

16. Zero rated supply.

17. Apportionment of tax and settlement of funds.

17A. Transfer of certain amounts

18. Transfer of input tax credit.

19. Tax wrongfully collected and paid to Central Government or State Government.

20. Application of provisions of Central Goods and Services Tax Act.

21. Import of services made on or after the appointed day.

22. Power to make rules.

23. Power to make regulations.

24. Laying of rules, regulations and notifications.

25. Removal of difficulties.

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