Knowledge Bank
Integrated Goods and Services Tax Act, 2017
Browse 28 published section guides in chapter order. Search by section number or topic to find the provision you need.
Official source checked as of 11 October 2026. Read the official Act.
Source note: 23 May 2025 India Code consolidation, cross-checked with CBIC portal and 2026 Gazette; sections 1, 3, 4, 15, 17, 17A, 18 and 21-25 checked against Gazette text, CBIC portal and Finance Acts to 2026 on 11 October 2026
Chapter I - Preliminary
Chapter II - Administration
Chapter III - Levy and collection of tax
Chapter IV - Determination of nature of supply
Chapter V - Place of supply of goods or services
- Section 10Place of supply of goods other than import or export
- Section 11Place of supply of imported and exported goods
- Section 12Place of supply of services when supplier and recipient are in India
- Section 13Place of supply of services where supplier or recipient is outside India
- Section 14Special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 14ASpecial provision for specified actionable claims supplied by a person located outside taxable territory
Chapter VI - Refund of integrated tax to international tourist
Chapter VII - Zero-rated supply
Chapter VIII - Apportionment of tax and settlement of funds
Chapter IX - Miscellaneous
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