IGST Section 16: Zero Rated Supply
Section 16 (IGST): Zero‑rated supplies (exports & SEZ); permits input tax credit and refund of unutilised ITC under bond/LOU, subject to prescribed conditions.
Category: IGST Act, 2017
IGST Section 15: Tax Refund to Tourist Leaving India
Provisions under Section 15 of the IGST Act, 2017 relating to "Refund of Integrated Tax Paid on Supply of Goods to International Tourist Leaving India".
IGST Section 14A: Special provision for Supplies of Specified Actionable Claims by a Outsiders
Provisions under Section 14A of the IGST Act, 2017 relating to “Special provision for Supplies of Specified Actionable Claims by a person located outside taxable territory”.
IGST Section 14: Special Provision for Tax Payment by OIDAR Services Supplier
Provisions under Section 14 of the IGST Act, 2017 relating to "Special provision for payment of tax by a supplier of online information and database access or retrieval (OIDAR) services".
IGST Section 13: Place of Supply of Services (Supplier or Recipient located Outside India)
Provisions under Section 13 of the IGST Act, 2017 relating to "Place of supply of services where location of supplier or location of recipient is outside India".
IGST Section 12: Place of Supply of Services (Supplier/ Recipient located in India)
Provisions under Section 12 of the IGST Act, 2017 relating to "Place of supply of services where location of supplier and recipient is in India".
IGST Section 11: Place of Supply of EXIM Goods
Provisions under Section 11 of the IGST Act, 2017 relating to "Place of supply of goods imported into, or exported from India".
IGST Section 10: Place of Supply of Goods other than EXIM Goods
Provisions under Section 10 of the IGST Act, 2017 relating to "Place of Supply of Goods other than Supply of Goods Imported into, or Exported from India".
IGST Section 9: Supplies in Territorial Waters
Section 9 IGST: For GST purposes, supplies in territorial waters are deemed located in the coastal State/Union Territory where the nearest point of the appropriate baseline lies.
IGST Section 8: Intra State Supply
Provisions under Section 8 of the IGST Act, 2017 relating to "Intra-State Supply".