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Index	Subject	Date	View	Download
OFFICIAL GAZETTE	THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 (No. 13 of 2017)	---	View	Download
Section 1	Short title, extent and commencement	---	View	English हिंदी
Section 2	Definitions	---	View	English हिंदी
Section 3	Appointment of officers	---	View	English हिंदी
Section 4	Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances	---	View	English हिंदी
Section 5	Levy and collection	---	View	English हिंदी
Section 6	Power to grant exemption from tax	---	View	English हिंदी
Section 6A	Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice	---	View	English हिंदी
Section 7	Inter-State supply	---	View	English हिंदी
Section 8	Intra-State supply	---	View	English हिंदी
Section 9	Supplies in territorial waters	---	View	English हिंदी
Section 10	Place of supply of goods other than supply of goods imported into, or exported from India	---	View	English हिंदी
Section 11	Place of supply of goods imported into, or exported from India	---	View	English हिंदी
Section 12	Place of supply of services where location of supplier and recipient is in India	---	View	English हिंदी
Section 13	Place of supply of services where location of supplier or location of recipient is outside India	---	View	English हिंदी
Section 14	Special provision for payment of tax by a supplier of online information and database access or retrieval services	---	View	English हिंदी
Section 14A	Special provision for specified actionable claims supplied by a person located outside the taxable territory	---	View	English हिंदी
Section 15	Refund of integrated tax paid on supply of goods to tourist leaving India	---	View	English हिंदी
Section 16	Zero rated supply	---	View	English हिंदी
Section 17	Apportionment of tax and settlement of funds	---	View	English हिंदी
Section 17A	Transfer of certain amounts	---	View	English हिंदी
Section 18	Transfer of input tax credit	---	View	English हिंदी
Section 19	Tax wrongfully collected and paid to Central Government or State Government	---	View	English हिंदी
Section 20	Application of provisions of Central Goods and Services Tax Act	---	View	English हिंदी
Section 21	Import of services made on or after the appointed day	---	View	English हिंदी
Section 22	Power to make rules	---	View	English हिंदी
Section 23	Power to make regulations	---	View	English हिंदी
Section 24	Laying of rules, regulations and notifications	---	View	English हिंदी
Section 25	Removal of difficulties	---	View	English हिंदी

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OFFICIAL GAZETTE

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 (No. 13 of 2017)

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Section 1

Short title, extent and commencement