CHAPTER I – PRELIMINARY

Section 1 – Short title, extent and commencement

Section 2 – Definitions.

CHAPTER II – ADMINISTRATION

Section 3 – Appointment of officers.

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

CHAPTER III – LEVY AND COLLECTION OF TAX

Section 5 – Levy and collection.

Section 6 – Power to grant exemption from tax.

CHAPTER IV – DETERMINATION OF NATURE OF SUPPLY

Section 7 – Inter-State supply

Section 8 – Intra-State supply

Section 9 – Supplies in territorial waters

CHAPTER V – PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

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

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

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

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

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

CHAPTER VI – REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

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

CHAPTER VII – ZERO RATED SUPPLY

Section 16 – Zero rated supply

CHAPTER VIII – APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

Section 17 – Apportionment of tax and settlement of funds

Section 18 – Transfer of input tax credit

Section 19 – Tax wrongfully collected and paid to Central Government or State Government

CHAPTER IX – MISCELLANEOUS

Section 20 – Application of provisions of Central Goods and Services Tax Act

Section 21 – Import of services made on or after the appointed day

Section 22 – Power to make rules

Section 23 – Power to make regulations

Section 24 – Laying of rules, regulations and notifications

Section 25 – Removal of difficulties

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