Model IGST Law -India- [ Nov 2016]- Section Wise and Chapter Wise – Integrated Goods and Service Tax Act 2016

MODEL IGST LAW [ Nov 2016]

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016

CHAPTER- I

PRELIMINARY

1. Short title, extent and commencement
2. Definitions

CHAPTER– II

PRINCIPLES FOR DETERMINING SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER-STATE TRADE OR COMMERCE 

3. Supplies of goods and/or services in the course of inter-State trade or commerce

4. Supplies of goods and/or services in the course of intra-State trade or commerce

CHAPTER– III

LEVY AND COLLECTION OF TAX 

5. Levy and collection of Integrated Goods and Services Tax

6. Power to grant exemption from tax

CHAPTER– IV 

PLACE OF SUPPLY OF GOODS AND/OR SERVICES

7. Place of supply of goods other than supply of goods imported into, or exported from India

8. Place of supply of goods imported into, or exported from India

9. Place of supply of services where the location of the supplier of service and the location of the recipient is in India

10. Place of supply of services where the location of the supplier or the location of the recipient is outside India

CHAPTER–V

PAYMENT OF TAX

11. Payment of tax, interest, penalty and other amounts
12. Special provision for payment of tax by a supplier of online information and database access or retrieval services located outside India to specified person in the taxable territory

CHAPTER– VI

INPUT TAX CREDIT

13. Claim of input tax credit, provisional acceptance, matching, reversal and reclaim of input tax credit or reduction in output tax liability

14. Transfer of input tax credit

CHAPTER– VII

APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

15. Apportionment of tax collected under the Act and settlement of funds

CHAPTER– VIII

ZERO RATED SUPPLY

16. Zero rated supply

CHAPTER– IX

MISCELLANEOUS

17. Application of certain provisions of the CGST Act, 2016
18. Power to make rules
19. Tax wrongfully collected and deposited with the Central or a State Government
20. Refund of IGST paid on supply of goods to outbound tourist

CHAPTER– X

TRANSITIONAL PROVISIONS

21. Import of services or inter-State supply of goods and/or services made on or after the appointed day

CHAPTER– XI

ADMINISTRATION

22. Classes of officers under the Integrated Goods and Services Tax Act, 2016
23. Appointment of officers under the Integrated Goods and Services Tax Act, 2016
24. Appointment of Officers of SGST as proper officer in certain circumstances