GST Act — Complete Section Reference
Plain-English explanations, related case laws, and expert analysis for every section of CGST, IGST and SGST Acts.
IGST Act
Section 2
Definitions
Section 5
Levy and collection
Section 6
Power to grant exemption from tax
Section 6A
Power not to recover cess not levied or short levied as a result of general practice.
Section 7
Inter-State supply
Section 8
Intra-State supply
Section 10
Place of supply of goods other than supply of goods imported into, or exported from Ind
Section 12
Place of supply of services where location of supplier and recipient is in India
Section 13
Place of supply of services where location of supplier or location of recipient is outs
Section 14
Special provision for payment of tax by a supplier of online information and database a
Section 14A
Special provision for specified actionable claims supplied by a person located outside
Section 16
Zero rated supply
Section 17
Apportionment of tax and settlement of funds
Section 18
Transfer of input tax credit
Section 19
Tax wrongfully collected and paid to Central Government or State Government
Section 20
Application of provisions of Central Goods and Services Tax Act
Section 21
Import of services made on or after the appointed day
Section 22
Power to make rules
Section 24
Laying of rules, regulations and notifications
Section 25
Removal of difficulties