THE INTEGRATED GOODS AND SERVICES TAX BILL, 2017
ARRANGEMENT OF CLAUSES
LEVY AND COLLECTION OF TAX
DETERMINATION OF NATURE OF SUPPLY
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
10. Place of supply of goods other than supply of goods imported into, or exported from India.
11. Place of supply of goods imported into, or exported from India.
12. Place of supply of services where location of supplier and recepient is in India.
13. Place of supply of services where location of supplier or location of receipient is outside India.
14. Special provision for payment of tax by a supplier of online information and database access or retrieval services.
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
ZERO RATED SUPPLY
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
20. Application of provisions of Central Goods and Services Tax Act.
21. Import of services made on or after the appointed day.
22. Power to make rules.
23. Power to make regulations.
24. Laying of rules, regulations and notifications.
25. Removal of difficulties.