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IGST Act
Integrated Goods and Services Tax Act, 2017
Provisions for inter-state supplies, imports, exports, place of supply, and zero-rated supplies
5 Chapters~6h0/8 done
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Chapters
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Ch 101: Preliminary & Definitions
Definitions specific to IGST including import, export, OIDAR services
1 sections•~1h•0/1 done
Ch 102: Levy and Collection
IGST levy on inter-state supplies and imports
1 sections•~1h•0/1 done
Ch 103: Determination of Nature of Supply
Inter-state vs intra-state supply determination
2 sections•~1h•0/2 done
Ch 104: Place of Supply
Critical provisions determining where supply is made
3 sections•~3h•0/3 done
Ch 105: Zero Rated Supply
Exports and SEZ supplies
1 sections•~1h•0/1 done