Author: admin_gst

Removal of difficulties.
Section 25
GST
MISCELLANEOUS
Integrated Goods And Services Tax Act, 2017
Removal of difficulties.
25. (1) If any difficulty arises in giving effect to any provision of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for th

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Laying of rules, regulations and notifications.
Section 24
GST
MISCELLANEOUS
Integrated Goods And Services Tax Act, 2017
Laying of rules, regulations and notifications.
24. Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be, after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised i

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Power to make regulations.
Section 23
GST
MISCELLANEOUS
Integrated Goods And Services Tax Act, 2017
Power to make regulations.
23. The Board may, by notification, make regulations con

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Power to make rules.
Section 22
GST
MISCELLANEOUS
Integrated Goods And Services Tax Act, 2017
Power to make rules.
22. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provis

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Import of services made on or after the appointed day.
Section 21
GST
MISCELLANEOUS
Integrated Goods And Services Tax Act, 2017
Import of services made on or after the appointed day.
21. Import of services made on or after the appointed day shall be liable to tax under the provisions of this Act regardless of whether the transactions for such import of services had been initiated before the appointed day:
Provided that if the tax on such import of services had been paid in full

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Application of provisions of Central Goods and Services Tax Act.
Section 20
GST
MISCELLANEOUS
Integrated Goods And Services Tax Act, 2017
CHAPTER IX
MISCELLANEOUS
Application of provisions of Central Goods and Services Tax Act.
20. Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,
(i) scope of supply;
(ii) composite supply and mixed supply;
(iii) time and value of supply;
(iv) input tax credit;
(v) registration;
(vi) tax invoice, credit and debit notes;
(vii) accounts and records;
(viii) returns, other than late fee;
(ix) payment of tax;
(x) tax deduction at source;
(xi) collection of tax at source;
(xii) assessment

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. from the payment made or credited to the supplier:
Provided further that in the case of tax collected at source, the operator shall collect tax at such rate not exceeding two per cent, as may be notified on the recommendations of the Council, of the net value of taxable supplies:
Provided also that for the purposes of this Act, the value of a supply shall include any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier:
Provided also that in cases where the penalty is leviable under the Central Goods and Services Tax Act and the State Goods and Services Tax Act or the Union Territor

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Tax wrongfully collected and paid to Central Government or State Government.
Section 19
GST
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
Integrated Goods And Services Tax Act, 2017
Tax wrongfully collected and paid to Central Government or State Government.
19. (1) 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, shall be granted refund of the amount of integrated

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Transfer of input tax credit.
Section 18
GST
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
Integrated Goods And Services Tax Act, 2017
Transfer of input tax credit.
18. On utilisation of credit of integrated tax availed under this Act for payment of,
(a) 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 so utilised and the Central Government shall transfer an amount equal to the amount so reduced from the integrated tax account to the central tax account in such manner and within such time as may be prescribed;
(b) Union territory tax in accordance with the pr

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Apportionment of tax and settlement of funds.
Section 17
GST
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
Integrated Goods And Services Tax Act, 2017
CHAPTER VIII
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
Apportionment of tax and settlement of funds.
17. (1) Out of the integrated tax paid to the Central Government,
(a) in respect of inter-State supply of goods or services or both to an unregistered person or to a registered person paying tax under section 10 of the Central Goods and Services Tax Act;
(b) in respect of inter-State supply of goods or services or both where the registered person is not eligible for input tax credit;
(c) in respect of inter-State supply of goods or services or both made in a financial

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s in the integrated tax account after expiry of the due date for furnishing of annual return for such year in which the supply was received,
the amount of tax calculated at the rate equivalent to the central tax on similar intra-State supply shall be apportioned to the Central Government.
(2) The balance amount of integrated tax remaining in the integrated tax account in respect of the supply for which an apportionment to the Central Government has been done under sub-section (1) shall be apportioned to the,
(a) State where such supply takes place; and
(b) Central Government where such supply takes place in a Union territory:
Provided that where the place of such supply made by any taxable person cannot be determined separately, the

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ion (2) may, for the time being, on the recommendations of the Council, be apportioned at the rate of fifty per cent. to the Central Government and fifty per cent. to the State Governments or the Union territories, as the case may be, on ad hoc basis and shall be adjusted against the amount apportioned under the said sub-sections.]
(3) The provisions of sub-sections (1) and (2) relating to apportionment of integrated tax shall, mutatis mutandis, apply to the apportionment of interest, penalty and compounding amount realised in connection with the tax so apportioned.
(4) Where an amount has been apportioned to the Central Government or a State Government under sub-section (1) or sub-section (2) or sub-section (3), the amount collected as i

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Zero rated supply.
Section 16
GST
ZERO RATED SUPPLY
Integrated Goods And Services Tax Act, 2017
CHAPTER VII
ZERO RATED SUPPLY
Zero rated supply.
16. (1) “zero rated supply” means any of the following supplies of goods or services or both, namely:
(a) export of goods or services or both; or
(b) supply of goods or services or both 1[for authorised operations] to a Special Economic Zone developer or a Special Economic Zone unit.
(2) Subject to the provisions of sub-section (5) of section 17 of the Central Goods and Services Tax Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply.
2[(3) A registered person making zero rated supply shall be elig

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, 1999 (42 of 1999.) for receipt of foreign exchange remittances, in such manner as may be prescribed.
(4) The Government may, on the recommendation of the Council, and subject to such conditions, safeguards and procedures, by notification, specify
(i) a class of persons who may make zero rated supply on payment of integrated tax and claim refund of the tax so paid 3[in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder];
(ii) a class of goods or services 4[or both, on zero rated supply of which, the supplier may pay integrated tax and claim the refund of tax so paid, in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules ma

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to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or
(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied,
in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder."
3.
Inserted vide Section 153 of the Finance (No. 2) Act, 2024 dated 16-08-2024 w.e.f. 01-11-2024
4.
Substituted vide Section 153 of the Finance (No. 2) Act, 2024 dated 16-08-2024 w.e.f. 01-11-2024 before it was read as,
"which may be

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Refund of integrated tax paid on supply of goods to tourist leaving India.
Section 15
GST
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
Integrated Goods And Services Tax Act, 2017
CHAPTER VI
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
Refund of integrated tax paid on supply of goods to tourist leaving India.
15. The integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditi

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Special provision for payment of tax by a supplier of online information and database access or retrieval services
Section 14
GST
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Integrated Goods And Services Tax Act, 2017
Special provision for payment of tax by a supplier of online information and database access or retrieval services
14. (1) On supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by a non-taxable online recipient, the supplier of services located in a non-taxable territory shall be the person liable for paying integrated tax on such supply of services:
Provided that in the case of supply of online information and database access o

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charge to the customer or take part in its charge which is that the intermediary neither collects or processes payment in any manner nor is responsible for the payment between the non-taxable online recipient and the supplier of such services;
(c) the intermediary involved in the supply does not authorise delivery; and
(d) the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the supplier of services.
(2) The supplier of online information and database access or retrieval services referred to in sub-section (1) shall, for payment of integrated tax, take a single registration under the Simplified Registration Scheme to be notified by the Government:
Provided that any person locate

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Place of supply of services where location of supplier or location of recipient is outside India.
Section 13
GST
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Integrated Goods And Services Tax Act, 2017
Place of supply of services where location of supplier or location of recipient is outside India.
13. (1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India.
(2) The place of supply of services except the services specified in sub-sections (3) to (13) shall be the location of the recipient of services:
Provided that where the location of the recipient of services is not available in the ordinary course of business, the place of supply shall be the location of the supplier of services.
(3) The place of supply of the following services shall be the location where the services are actually performed, namely:-
(a) services sup

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e recipient or the person acting on his behalf, with the supplier for the supply of services.
(4) The place of supply of services supplied directly in relation to an immovable property, including services supplied in this regard by experts and estate agents, supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including that of architects or interior decorators, shall be the place where the immovable property is located or intended to be located.
(5) The place of supply of services supplied by way of admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organisation, shall be the place where the event is actually held.
(6) Where any services referred to in sub-sect

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o account holders;
(b) intermediary services;
(c) services consisting of hiring of means of transport, including yachts but excluding aircrafts and vessels, up to a period of one month.
Explanation.For the purposes of this sub-section, the expression,
(a) “account” means an account bearing interest to the depositor, and includes a non-resident external account and a non-resident ordinary account;
(b) “banking company” shall have the same meaning as assigned to it under clause (a) of section 45A of the Reserve Bank of India Act, 1934; (2 of 1934.)
(c) ''financial institution” shall have the same meaning as assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934; (2 of 1934.)
(d) “non-banking financial company” means,
(i) a financial institution which is a company;
(ii) a non-banking institution which is a company and which has as its principal business the receiving of deposits, under any scheme or arrangement or in any other manner, or lend

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ollowing non-contradictory conditions are satisfied, namely:
(a) the location of address presented by the recipient of services through internet is in the taxable territory;
(b) the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of services settles payment has been issued in the taxable territory;
(c) the billing address of the recipient of services is in the taxable territory;
(d) the internet protocol address of the device used by the recipient of services is in the taxable territory;
(e) the bank of the recipient of services in which the account used for payment is maintained is in the taxable territory;
(f) the country code of the subscriber identity module card used by the recipient of services is of taxable territory;
(g) the location of the fixed land line through which the service is received by the recipient is in the taxable territory.
(13) In order to prevent double taxation or non-taxation o

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Place of supply of services where location of supplier and recipient is in India
Section 12
GST
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Integrated Goods And Services Tax Act, 2017
Place of supply of services where location of supplier and recipient is in India
12. (1) The provisions of this section shall apply to determine the place of supply of services where the location of supplier of services and the location of the recipient of services is in India.
(2) The place of supply of services, except the services specified in sub-sections (3) to (14),
(a) made to a registered person shall be the location of such person;
(b) made to any person other than a registered person shall be,
(i) the location of the recipient where the address on record exists; and
(ii) the location of the supplier of services in other cases.
(3) The place of supply of services,
(a) directly in relation to an immovable property, including services provided by architects, interior d

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of supply shall be the location of the recipient.
Explanation.Where the immovable property or boat or vessel is located in more than one State or Union territory, the supply of services shall be treated as made in each of the respective States or Union territories, in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed.
(4) The place of supply of restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery shall be the location where the services are actually performed.
(5) The place of supply of services in relation to training and performance appraisal to,
(a) a registered person, shall be the location of such person;
(b) a person other than a registered person, shall be the location where the services are actually performed.
(6)

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xplanation.Where the event is held in more than one State or Union territory and a consolidated amount is charged for supply of services relating to such event, the place of supply of such services shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed.
(8) The place of supply of services by way of transportation of goods, including by mail or courier to,
(a) a registered person, shall be the location of such person;
(b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation.
2[****]
(9) The place of supply of passenger transportation service to,-
(a) a registered person, shall be the location of such person;
(b) a person other than a registered person, sh

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ed circuits,internet leased circuit, cable or dish antenna, be the location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services;
(b) in case of mobile connection for telecommunication and internet services provided on post-paid basis, be the location of billing address of the recipient of services on the record of the supplier of services;
(c) in cases where mobile connection for telecommunication, internet service and direct to home television services are provided on pre-payment basis through a voucher or any other means,
(i) through a selling agent or a re-seller or a distributor of subscriber identity module card or re-charge voucher, be the address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply; or
(ii) by any person to the final subscriber, be the location where such prepayment is received or such vouchers are sold;
(d) in other cases, be the a

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ermined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed.
(12) The place of supply of banking and other financial services, including stock broking services to any person shall be the location of the recipient of services on the records of the supplier of services:
Provided that if the location of recipient of services is not on the records of the supplier, the place of supply shall be the location of the supplier of services.
(13) The place of supply of insurance services shall,
(a) to a registered person, be the location of such person;
(b) to a person other than a registered person, be the location of the recipient of services on the records of the supplier of services.
(14) The place of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority meant for the States or Union territories identified in the contra

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Place of supply of goods imported into, or exported from India.
Section 11
GST
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Integrated Goods And Services Tax Act, 2017
Place of supply of goods imported into, or exported from India.
11. The place of supply of goods,
(a) imported into India shall be the location of the importer;
(b) exported from India shall be the location outside India.
–
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations

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Place of supply of goods other than supply of goods imported into, or exported from India.
Section 10
GST
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Integrated Goods And Services Tax Act, 2017
CHAPTER V
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Place of supply of goods other than supply of goods imported into, or exported from India.
10. (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,
(a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient

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shall, notwithstanding anything contrary contained in clause (a) or clause (c), be the location as per the address of the said person recorded in the invoice issued in respect of the said supply and the location of the supplier where the address of the said person is not recorded in the invoice.
Explanation.-For the purposes of this clause, recording of the name of the State of the said person in the invoice shall be deemed to be the recording of the address of the said person;]
(d) where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly;
(e) where the goods are supplied on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, the place of

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Supplies in territorial waters.
Section 9
GST
DETERMINATION OF NATURE OF SUPPLY
Integrated Goods And Services Tax Act, 2017
Supplies in territorial waters.
9. Notwithstanding anything contained in this Act,
(a) where the location of the supplier is in the territorial waters, the location of such supplier; or
(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 terri

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Intra-State supply.
Section 8
GST
DETERMINATION OF NATURE OF SUPPLY
Integrated Goods And Services Tax Act, 2017
Intra-State supply.
8. (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:
Provided that the following supply of goods shall not be treated as intra-State supply, namely:
(i) supply of goods to or by a Special Economic Zone developer or a Special Economic Zone unit;
(ii) goods imported into the territory of India till they cross the customs frontiers of India; or
(iii) supplies made to a tourist referred to in section 15.
(2) Subject to the provision

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Inter-State supply
Section 7
GST
DETERMINATION OF NATURE OF SUPPLY
Integrated Goods And Services Tax Act, 2017
CHAPTER IV
DETERMINATION OF NATURE OF SUPPLY
Inter-State supply
7. (1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in
(a) two different States;
(b) two different Union territories; or
(c) a State and a Union territory,
shall be treated as a supply of goods in the course of inter-State trade or commerce.
(2) Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce.
(3) Subject to the provisions of secti

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Power to grant exemption from tax.
Section 6
GST
LEVY AND COLLECTION OF TAX
Integrated Goods And Services Tax Act, 2017
Power to grant exemption from tax.
6. (1) 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, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.
(2) 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 spe

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Levy and collection.
Section 5
GST
LEVY AND COLLECTION OF TAX
Integrated Goods And Services Tax Act, 2017
CHAPTER III
LEVY AND COLLECTION OF TAX
Levy and collection.
5. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption 3[and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption], on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding forty per cent., as may be notified by the Government on the recommendations

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uch date as may be notified by the Government on the recommendations of the Council.
(3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
1[(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier

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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:
Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
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NOTES:-
1.
Substituted vide Integrated Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-02-2019 before it was read as,
"(4) The integrated tax in respect of the supply of taxable goods or servi

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Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Section 4
GST
ADMINISTRATION
Integrated Goods And Services Tax Act, 2017
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
4. 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 are authorised to be the proper o

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Appointment of officers.
Section 3
GST
ADMINISTRATION
Integrated Goods And Services Tax Act, 2017
CHAPTER II
ADMINISTRATION
Appointment of officers.
3. The Board may appoint such cen

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Definitions.
Section 2
GST
PRELIMINARY
Integrated Goods And Services Tax Act, 2017
Definitions.
2. In this Act, unless the context otherwise requires,
(1) “Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017;
(2) ''central tax” means the tax levied and collected under the Central Goods and Services Tax Act;
(3) “continuous journey” means a journey for which a single or more than one ticket or invoice is issued at the same time, either by a single supplier of service or through an agent acting on behalf of more than one supplier of service, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued.
Explanation.For the purposes of this clause, the term “stopover” means a place where a passenger can disembark either to transfer to another conveyance or break his journey for a certain period in order to resume it at a later point of time;
(4) “customs frontiers

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human and technical resources to supply services or to receive and use services for its own needs;
(8) “Goods and Services Tax (Compensation to States) Act” means the Goods and Services Tax (Compensation to States) Act, 2017;
(9) “Government” means the Central Government;
(10) ''import of goods” with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India;
(11) ''import of services” means the supply of any service, where
(i) the supplier of service is located outside India;
(ii) the recipient of service is located in India; and
(iii) the place of supply of service is in India;
(12) “integrated tax” means the integrated goods and services tax levied under this Act;
(13) “intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or se

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business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;
(c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and
(d) in absence of such places, the location of the usual place of residence of the supplier;
3[(16) "non-taxable online recipient" means any unregistered person receiving online information and database access or retrieval services located in taxable territory.
Explanation.For the purposes of this clause, the expression "unregistered person" includes a person registered solely in terms of clause (vi) of section 24 of the Central Goods and Services Tax Act, 2017 (12 of 2017);]
(17) “online information and database access or retrieval services” means services whose delivery is mediated by information technology over the internet or

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ge basis;
(19) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);
(20) “Special Economic Zone developer” shall have the same meaning as assigned to it in clause (g) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005) and includes an Authority as defined in clause (d) and a Co-Developer as defined in clause (f) of section 2 of the said Act;
(21) “supply” shall have the same meaning as assigned to it in section 7 of the Central Goods and Services Tax Act;
(22) “taxable territory” means the territory to which the provisions of this Act apply;
(23) “zero-rated supply” shall have the meaning assigned to it in section 16;
(24) words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as as

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Short title, extent and commencement
Section 1
GST
PRELIMINARY
Integrated Goods And Services Tax Act, 2017
THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
No. 13 of 2017
Dated: 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:-
Sh

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