Daily Archives: April 22, 2017

Section 17 IGST Act 2017 – Apportionment of tax and settlement of funds

By | April 22, 2017

Section 17 IGST Act 2017 [ Section 17 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 17 IGST Act 2017 deals with Apportionment of tax and settlement of funds and is covered in CHAPTER VIII – APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS ( Note IGST Act 2017… Read More »

Section 15 IGST Act 2017- Refund of integrated tax paid on supply of goods to tourist leaving India

By | April 22, 2017

Section 15 IGST Act 2017 Section 15 IGST Act 2017 deals with Refund of integrated tax paid on supply of goods to tourist leaving India and is covered in CHAPTER VI – REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST ( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 received the Assent of… Read More »

Section 14 IGST Act 2017 – Special provision for payment of tax by a supplier of online information and database access or retrieval services

By | April 22, 2017

Section 14 IGST Act 2017 [ Section 14 IGST Act 2017 Comes into force w.e.f 22.06.2017 vide Notification No. 1/2017 – Integrated Tax Dated 19.06.2017 ] Section 14 IGST Act 2017 deals with Special provision for payment of tax by a supplier of online information and database access or retrieval services and is covered in CHAPTER V… Read More »

Section 13 IGST Act 2017 – Place of supply of services where location of supplier or location of recipient is outside India

By | April 22, 2017

Section 13 IGST Act 2017 [ Section 13 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 13 IGST Act 2017 deals with Place of supply of services where location of supplier or location of recipient is outside India and is covered in CHAPTER V – PLACE OF SUPPLY… Read More »

Section 12 IGST Act 2017 – Place of supply of services where location of supplier and recipient is in India

By | April 22, 2017

Section 12 IGST Act 2017 Summary of Section 12 IGST Act 2017 :- Section 12 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 Section 12 IGST Act 2017 deals with Place of supply of services where location of supplier and recipient is in India and is covered in CHAPTER… Read More »

Section 11 IGST Act 2017 – Place of supply of goods imported into, or exported from India

By | April 22, 2017

Section 11 IGST Act 2017 [ Section 11 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 11 IGST Act 2017 deals with Place of supply of goods imported into, or exported from India. and is covered in CHAPTER V -PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH… Read More »

Section 10 IGST Act 2017 – Place of supply of goods other than supply of goods imported into, or exported from India

By | April 22, 2017

Section 10 IGST Act 2017 [ Section 10 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 10 IGST Act 2017 deals with Place of supply of goods other than supply of goods imported into, or exported from India. and is covered in CHAPTER V – PLACE OF SUPPLY… Read More »

Section 9 IGST Act 2017 – Supplies in territorial waters

By | April 22, 2017

Section 9 IGST Act 2017 [ Section 9 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 9 IGST Act 2017 deals with Supplies in territorial waters  and is covered in CHAPTER IV DETERMINATION OF NATURE OF SUPPLY ( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND… Read More »