Monthly Archives: April 2017

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 »

Section 8 IGST Act 2017-Intra-State supply

By | April 22, 2017

Section 8 IGST Act 2017 [ Section 8 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 8 IGST Act 2017 deals with Intra-State supply and is covered in CHAPTER IV DETERMINATION OF NATURE OF SUPPLY ( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX… Read More »

Section 6 IGST Act 2017 : Power to grant exemption from tax

By | April 22, 2017

Section 6 IGST Act 2017 [ Section 6 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] [ Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017. vide Notification No. 25/2017-Integrated Tax (Rate) Dated the 21st September, 2017… Read More »

Section 5 IGST Act 2017 : Levy and collection

By | April 22, 2017

Section 5 IGST Act 2017. [ Section 5 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 5 IGST Act 2017 explains Levy and collection of IGST and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ( Note IGST Act 2017 also known as THE INTEGRATED GOODS… Read More »

Section 4 IGST Act 2017 -Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

By | April 22, 2017

Section 4 IGST Act 2017 [ Section 4 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 4 IGST Act 2017 deals with Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances and is covered in CHAPTER II – ADMINISTRATION (… Read More »

Section 3 IGST Act 2017 – Appointment of officers

By | April 22, 2017

Section 3 IGST Act 2017 [ Section 3 IGST Act 2017 Comes into force w.e.f 22.06.2017 vide Notification No. 1/2017 – Integrated Tax Dated 19.06.2017 ] Section 3 IGST Act 2017 deals with Appointment of officers and is covered in CHAPTER II ADMINISTRATION ( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT,… Read More »