Corporate, Banking and Tax
The Integrated Goods and Services Tax Act, 2017
Act 13 of 2017 · 28 sections
Practise questions on Taxation Law
Title, date and preamble
[12th April, 2017.]
An Act to make a provision for levy and collection of tax on inter-State supply of goods or
services or both by the Central Government and for matters connected therewith or incidental
thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—
Contents
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 OR BOTH
- 10.Place of supply of goods other than supply of goods imported into, or exported from India
- 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 outside India
- 14.Special provision for payment of tax by a supplier of online information and database access or retrieval services
- 14A.Special provision for specified actionable claims supplied by a person located outside taxable territory