Chapter-wise/ Section-wise Index of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to provisions for levy and collection of tax on inter-State supply of goods and services by the Central Govt., as notified/ amended by Govt. of India/ CBIC from time to time:

Chapter/ Section/ Particulars
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/ UT tax as Proper Officer
CHAPTER – III (LEVY AND COLLECTION OF TAX)
Section 5: Levy and Collection of Tax
Section 6: Power to Grant Exemption from Tax
Section 6A: Power to Not Recover GST not/short levied due to general practice
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 EXIM Goods
Section 11: Place of Supply of EXIM Goods
Section 12: Place of Supply of Services (Supplier/ Recipient located in India)
Section 13: Place of Supply of Services (Supplier or Recipient located Outside India)
Section 14: Special Provision for Tax Payment by OIDAR Services Supplier
Section 14A: Special provision for Supplies of Specified Actionable Claims by a Outsiders
CHAPTER – VI (REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST)
Section 15: Tax Refund 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 17A : Transfer of Certain Amounts
Section 18: Transfer of Input Tax Credit (ITC)
Section 19: Tax Wrongfully Collected and Paid to Central/ State Government
CHAPTER – IX (MISCELLANEOUS)
Section 20: Application of Provisions of CGST Act
Section 21: Import of Services from 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
IGST Act 2017: Last updated 30/09/2024
The IGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through IGST Extension to J&K Act 2017, IGST (Amendment) Act 2018. Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022, Finance Act, 2023, IGST (Amendment) Act, 2023 & Finance Act (No. 2), 2024 including various Notifications/ Orders issued by the Govt./ CBIC from time to time. Information on this page is a Section-wise compilation of the above Amendments in the IGST Act, 2017 with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.