Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act,

GST: Provided that no such order shall be made after the expiry of a period of 1[five years] from the date of commencement of this Act.

The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.

(1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.

Provided that if the tax on such import of services had been paid in full under the existing law, no tax shall be payable on such import under this Act:

Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,-

A registered person who has paid integrated tax on a supply considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply,

central tax in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit

Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the State Goods and Services Tax Act

Provided that where the place of such supply made by any taxable person cannot be determined separately, the said balance amount shall be apportioned to,-

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,-