IGST Section 7: Inter State Supply
Section 7 IGST: Defines inter‑state supply; goods or services where the supplier and place of supply are in different States/UTs; includes imports, SEZ and cross‑border supplies.
Category: IGST Act, 2017
IGST Section 6A: Power to Not Recover GST not/short levied due to general practice
Provisions under Section 6A of the IGST Act, 2017 relating to "Power not to recover GST not/short levied due to general practice".
IGST Section 6: Power to Grant Exemption from Tax
Provisions under Section 6 of the IGST Act, 2017 relating to "Power to Grant Exemption from Tax".
IGST Section 5: Levy and Collection of Tax
Provisions under Section 5 of the IGST Act, 2017 relating to "Levy and Collection of Tax".
IGST Section 4: Authorisation of officers of State/ UT tax as Proper Officer
Provisions under Section 4 of the IGST Act 2017 relating to "Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances".
IGST Section 3: Appointment of Officers
Provisions under Section 3 of the IGST Act 2017 relating to "Appointment of Officers".
IGST Section 2: Definitions of Key Terms
Definitions of various important terms as per Section 2 of the IGST Act, 2017.
IGST Section 1: Short Title, Extent and Commencement
Provisions under Section 1 of the IGST Act, 2017 relating to "Short Title, Extent and Commencement".