Explore Section 2 of the IGST Act 2017 and its implications for taxpayers. Get informed and stay compliant with the latest updates.

The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act.

Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act

Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax:

Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification,

        (i) integrated tax, in cases where according to the said practice, integrated tax was not, or is not being, levied; or

(1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in-

(1) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply:

(b) where the place of supply is in the territorial waters, the place of supply, shall, for the purposes of this Act, be deemed to be in the coastal State or Union territory where the nearest point of the appropriate baseline is located.

(1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,-