As on 01.10.2020

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 (12 OF 2017) AS AMENDED BY THE :-

• THE INTEGRATED GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 (NO. 27 OF 2017);
• THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 (NO. 32 OF 2018);
• THE FINANCE (NO. 2) ACT, 2019 (NO. 23 OF 2019);
• THE FINANCE ACT, 2020 (NO. 12 OF 2020);

Note: This updated version of the Integrated Goods and Services Tax Act, 2017 as amended upto 01st October, 2020 has been prepared for convenience and easy reference of the trade and industry and has no legal binding or force. The Acts as published in the official Gazette of the Government of India only have the force of law. Any errors in this document may kindly be brought to notice by sending an email on [email protected].

Table of Contents

Chapter I Preliminary
Chapter II Administration
Chapter III Levy and Collection of Tax
Chapter IV Determination of Nature of Supply
Chapter V Place of Supply of Goods or Services or Both
Chapter VI Refund of Integrated Tax to International Tourist
Chapter VII Zero rated Supply
Chapter VIII Apportionment of Tax and Settlement of Funds.
Chapter IX Miscellaneous

MINISTRY OF LAW AND JUSTICE
(Legislative Department)

New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka) The following Act of Parliament received the assent of the President on the 12th April, 2017, and is hereby published for general information:—

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 NO. 13 OF 2017

[12th April, 2017.]

An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—