GST Act — Complete Section Reference
Plain-English explanations, related case laws, and expert analysis for every section of CGST, IGST and SGST Acts.
28
GST Sections
CGST · IGST · SGST
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28 provisions
§1
Short title, extent and commencement
§2
Definitions
§3
Appointment of officers
§4
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
§5
Levy and collection
§6
Power to grant exemption from tax
§6A
Power not to recover cess not levied or short levied as a result of general practice.
§7
Inter-State supply
§8
Intra-State supply
§9
Supplies in territorial waters
§10
Place of supply of goods other than supply of goods imported into, or exported from Ind
§11
Place of supply of goods imported into, or exported from India
§12
Place of supply of services where location of supplier and recipient is in India
§13
Place of supply of services where location of supplier or location of recipient is outs
§14
Special provision for payment of tax by a supplier of online information and database a
§14A
Special provision for specified actionable claims supplied by a person located outside
§15
Refund of integrated tax paid on supply of goods to tourist leaving India
§16
Zero rated supply
§17
Apportionment of tax and settlement of funds
§17a
Transfer of certain amounts
§18
Transfer of input tax credit
§19
Tax wrongfully collected and paid to Central Government or State Government
§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