The Integrated Goods and Services Tax Act, 2017
 

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Chapter No. Particulars Sections
I   Preliminary 1 - 2




II   Administration 3 - 4




III   Levy and Collection of Tax 5 - 6




IV   Determination of Nature of Supply 7 - 9




V   Place of Supply of Goods or Services or Both 10 - 14




VI   Refund of Integrated Tax to International Tourist 15




VII   Zero Rated Supply 16




VIII   Apportionment of Tax and Settlement of Funds 17 - 19




IX   Miscellaneous 20 - 25




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