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A2017-13.pdf
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About this act
- Jurisdiction
- Central
- Enactment date
- 2017-04-12
- Sections available
- 28
Commencement information from the source
22nd June, 2017 (sections 1, 2, 3, 14, 20 and 22); 1st July, 2017 (sections 4 to 13, 16 to 19, 21, 23 to 25)
Read the sections
1Short title, extent and commencement.→2Definitions.→3Appointment of officers.→4Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.→5Levy and collection.→6Power to grant exemption from tax.→6APower not to recover Goods and Services Tax not levied or short-levied as a result of general practice.→7Inter-State supply.→8Intra-State supply.→9Supplies in territorial waters.→10Place of supply of goods other than supply of goods imported into, or exported from India.→11Place of supply of goods imported into, or exported from India.→12Place of supply of services where location of supplier and recipient is in India.→13Place of supply of services where location of supplier or location of recipient is outside India.→14Special provision for payment of tax by a supplier of online information and database access or retrieval services.→14ASpecial provision for specified actionable claims supplied by a person located outside taxable territory.→15Refund of integrated tax paid on supply of goods to tourist leaving India.→16Zero rated supply.→17Apportionment of tax and settlement of funds.→17ATransfer of certain amounts.→18Transfer of input tax credit.→19Tax wrongfully collected and paid to Central Government or State Government.→20Application of provisions of Central Goods and Services Tax Act.→21Import of services made on or after the appointed day.→22Power to make rules.→23Power to make regulations.→24Laying of rules, regulations and notifications.→25Removal of difficulties.→
India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.