IGST Act-2017

CHAPTER I – PRELIMINARY – Section 1 to 2

CHAPTER II – ADMINISTRATION – Section 3 to 4

CHAPTER III – LEVY AND COLLECTION OF TAX – Section 5 to 6

CHAPTER IV – DETERMINATION OF NATURE OF SUPPLY – Section 7 to 9

CHAPTER V – PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH – Section 10 to 14

CHAPTER VI – REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST – Section 15

CHAPTER VII – ZERO RATED SUPPLY – Section 16

CHAPTER VIII – APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS – Section 17 to 19

CHAPTER IX – MISCELLANEOUS – Section 20 to 25