Goods and Services Tax

Appointment of Officers of SGST as proper officer in certain circumstances
Section 24
Bill
ADMINISTRATION
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
[24. Appointment of Officers of SGST as proper officer in certain circumstances
The officers appointed under the SGST Acts shall, to such extent and subject to such conditions, as may be prescribed in the rules made in this behalf, be the proper officers for the purposes of sections

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Appointment of officers under the Integrated Goods and Services Tax Act, 2016
Section 23
Bill
ADMINISTRATION
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
23. Appointment of officers under the Integrated Goods and Services Tax Act, 2016
(1) The Board may appoint such persons as it may think fit to be officers under the Integrated Goods and Services Tax Act, 2016.
(2) Without prejudice to the provisions of sub-section (1), the Boar

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Classes of officers under the Integrated Goods and Services Tax Act, 2016
Section 22
Bill
ADMINISTRATION
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
22. Classes of officers under the Integrated Goods and Services Tax Act, 2016
(1) There shall be the following classes of officers under the Integrated Goods and Services Tax Act, 2016 namely;
(a) Principal Chief Commissioners of IGST or Principal Directors General of IGST,
(b) Ch

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Value of taxable supply
Section 15
Bill
TIME AND VALUE OF SUPPLY
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
15. Value of taxable supply
(1) The value of a supply of goods and/or services shall be the transaction value, that is the price actually paid or payable for the said supply of goods and/or services where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply.
(2) The value of supply shall include:
(a) any taxes, duties, cesses, fees and charges levied under any statute, other than the {SGST Act/the CGST Act} and the Goods and Services Tax (Compensation to the States for Loss of Revenue) Act, 2016, if

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cluding subsidies provided by the Central and State governments;
Explanation.- The amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy.
(3) The value of the supply shall not include any discount that is given:
(a) before or at the time of the supply provided such discount has been duly recorded in the invoice issued in respect of such supply; and
(b) after the supply has been effected, provided that:
(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and
(ii) input tax credit has been reversed by the recipient of the supply as is attributable to the discount on the basis of docum

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Time of supply of services
Section 13
Bill
TIME AND VALUE OF SUPPLY
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
13. Time of supply of services
(1) The liability to pay CGST/SGST on services shall arise at the time of supply, as determined in terms of the provisions of this section.
(2) The time of supply of services shall be the earlier of the following dates, namely:-
(a) the date of issue of invoice by the supplier or the last date on which he is required, under section 28, to issue the invoice with respect to the supply; or
(b) the date on which the supplier receives the payment with respect to the supply:
PROVIDED that where the supplier of taxable service rece

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reverse charge basis, the time of supply shall be the earlier of the following dates, namely-
(a) the date on which the payment is made, or
(b) the date immediately following sixty days from the date of issue of invoice by the supplier:
PROVIDED that where it is not possible to determine the time of supply under clause (a) or (b), the time of supply shall be the date of entry in the books of account of the recipient of supply:
PROVIDED FURTHER that in case of 'associated enterprises', where the supplier of service is located outside India, the time of supply shall be the date of entry in the books of account of the recipient of supply or the date of payment, whichever is earlier.
Explanation.- For the purpose of clause (a), “the

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Import of services or inter-State supply of goods and/or services made on or after the appointed day
Section 21
Bill
TRANSITIONAL PROVISIONS
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
21. Import of services or inter-State supply of goods and/or services made on or after the appointed day
Notwithstanding anything contained in section 12 and 13 of the CGST Act, 2016 import of services or inter-State supply of goods and/or services

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Time of supply of goods
Section 12
Bill
TIME AND VALUE OF SUPPLY
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
CHAPTER IV
TIME AND VALUE OF SUPPLY
12. Time of supply of goods
(1) The liability to pay CGST / SGST on the goods shall arise at the time of supply as determined in terms of the provisions of this section.
(2) The time of supply of goods shall be the earlier of the following dates, namely,-
(a) the date of issue of invoice by the supplier or the last date on which he is required, under section 28, to issue the invoice with respect to the supply; or
(b) the date on which the supplier receives the payment with respect to the supply:
PROVIDED that where the

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is paid or liable to be paid on reverse charge basis, the time of supply shall be the earliest of the following dates, namely-
(a) the date of the receipt of goods, or
(b) the date on which the payment is made, or
(c) the date immediately following thirty days from the date of issue of invoice by the supplier:
PROVIDED that where it is not possible to determine the time of supply under clause (a), (b) or (c), the time of supply shall be the date of entry in the books of account of the recipient of supply.
Explanation.- For the purpose of clause (b), “the date on which the payment is made” shall be the date on which the payment is entered in the books of accounts of the recipient or the date on which the payment is debited in hi

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Refund of IGST paid on supply of goods to outbound tourist
Section 20
Bill
MISCELLANEOUS
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
20. Refund of IGST paid on supply of goods to outbound tourist
(1) The IGST paid on any supply of goods to outbound tourist shall be refunded, in the manner and subject to such conditions and safeguards as may be prescribed, if such goods are taken out of India.
(2) The refund under sub-section (1)

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Tax wrongfully collected and deposited with the Central or a State Government
Section 19
Bill
MISCELLANEOUS
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
19. Tax wrongfully collected and deposited with the Central or a State Government
(1) A taxable person who has paid IGST on a supply considered by him to be an inter-state supply, but which is subsequently found to be an intra-State supply, shall, be granted refund of the amount of

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Power to grant exemption from tax
Section 11
Bill
LEVY OF, AND EXE MPTION FROM, TAX
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
11. Power to grant exemption from tax
(1) If the Central or a State Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendation of the Council, by notification, exempt generally either absolutely or subject to such conditions as may be specified in the notification, goods and/or services of any specified description from the whole or any part of the tax leviable thereon with effect from the date of issue of notification or any date subsequent thereto as may be specified in the said notification.
Ex

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otification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.
(4) Every notification issued under sub-section (1) or sub-section (3) and every order issued under sub-section (2) shall
(a) unless otherwise provided, come into force on the date of its issue by the Central or a State Government for publication in the Official Gazette or from any date subsequent to the date of its issue as

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Power to make rules
Section 18
Bill
MISCELLANEOUS
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
18. Power to make rules
(1) The Central Government may, on the recommendation of the Council, by notification, make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may
(a) provide for settlement of cases in accordance with Chapter XII of this

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Application of certain provisions of the CGST Act, 2016
Section 17
Bill
MISCELLANEOUS
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
17. Application of certain provisions of the CGST Act, 2016
The provisions relating to registration, valuation, time of supply of goods, time of supply of services, change in rate of tax in respect of supply of goods or services, input tax credit and utilization thereof, distribution of input tax credit

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Powers of SGST/CGST officers under the Act (Draft II)
Section 7-
Bill
ADMINISTRATION
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
7. Powers of SGST/CGST officers under the Act (Draft II)
The officers appointed under the SGST Acts shall, to such extent and subject to such conditions, as may be prescribed in the rules made in this behalf, be the proper officers for the purposes of sections (………..) of this Act.

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Powers of officers under the State Goods and Services Tax Act
Section 6-
Bill
ADMINISTRATION
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
6. Powers of officers under the State Goods and Services Tax Act
(1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the State Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.
(2) An o

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Zero rated supply
Section 16
Bill
ZERO RATED SUPPLY
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
16. Zero rated supply
(1) “zero rated supply” means any of the following taxable supply of goods and/or services, namely –
(a) export of goods and/or services; or
(b) supply of goods and/or services to a SEZ developer or an SEZ unit.
(2) Subject to provisions of sub-section (3) of section 17 of the CGST Act, 2016, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply.
(3) A registered taxable person exporting goods or services shall be eligible to claim refund under one of the following two options, name

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Appointment of officers under the State Goods and Services Tax Act
Section 5-
Bill
ADMINISTRATION
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
5 Appointment of officers under the State Goods and Services Tax Act
(1) The Government may appoint such persons as it may think fit to be officers under the State Goods and Services Tax Act:
PROVIDED that the persons appointed as officers under the Central Goods and Services Tax Act sh

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Apportionment of tax collected under the Act and settlement of funds
Section 15
Bill
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
15. Apportionment of tax collected under the Act and settlement of funds
(1) Out of the IGST paid to the Central Government in respect of inter-State supply of goods and/or services to an unregistered person or to a taxable person paying tax under section 9 of the CGST Act, 2016 the amount of tax calculated at the rate equivalent to the CGST on similar intra-state supply shall be apportioned to the Central Government.
(2) Out of the IGST paid to the Central Government in respect of inter-State supply of

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the IGST paid to the Central Government in respect of import of goods and / or services by an unregistered person or by a taxable person paying tax under section 9 of the CGST Act, 2016 the amount of tax calculated at the rate equivalent to the CGST on similar intra-State supply shall be apportioned to the Central Government.
(5) Out of the IGST paid to the Central Government in respect of import of goods and / or services, where the such taxable person is not eligible for input tax credit, the amount of tax calculated at the rate equivalent to the CGST on similar intra-State supply shall be apportioned to the Central Government.
(6) Out of the IGST paid to the Central Government in respect of import of goods and / or services made in

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taxable person cannot be determined separately, the said balance amount shall be apportioned to each of the States to which such taxable person has made supplies during the financial year in the proportion of the total supplies made to each of such States:
PROVIDED FURTHER that where the taxable person making such supplies cannot be determined, the said balance amount shall be apportioned to all States as per the order made by the President under clause (2) of Article 270.
(8) The provisions of sub-sections (1), (2), (3), (4), (5), (6) and (7) relating to apportionment of tax shall mutatis mutandis apply to the apportionment of interest, penalty and compounding amount realized in connection with the tax so apportioned.
(9) Where an am

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Classes of officers under the State Goods and Services Tax Act
Section 4-
Bill
ADMINISTRATION
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
4. Classes of officers under the State Goods and Services Tax Act
(1) There shall be the following classes of officers and persons under the State Goods and Services Tax Act namely.
(a) [Principal/Chief] Commissioner of SGST,
(b) Special Commissioners of SGST,
(c) Additional Commissione

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Transfer of input tax credit
Section 14
Bill
INPUT TAX CREDIT
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
14. Transfer of input tax credit
(1) On utilization of input tax credit availed under this Act for payment of tax dues under the CGST Act as per sub-section (5) of section 11, the amount collected as IGST shall stand reduced by an amount equal to the credit so utilized and the Central Government shall transfer an amount equal

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Claim of input tax credit, provisional acceptance, matching, reversal and reclaim of input tax credit or reduction in output tax liability
Section 13
Bill
INPUT TAX CREDIT
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
13. Claim of input tax credit, provisional acceptance, matching, reversal and reclaim of input tax credit or reduction in output tax liability
(1) Every registered taxable person shall, subject to such conditions and r

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Special provision for payment of tax by a supplier of online information and database access or retrieval services located outside India to specified person in the taxable territory
Section 12
Bill
PAYMENT OF TAX
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
12. Special provision for payment of tax by a supplier of online information and database access or retrieval services located outside India to specified person in the taxable territory
(1) On supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by non-taxable online recipient the supplier of service located in a non-taxable territory shall be t

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pplier in non-taxable territory;
(b) the intermediary involved in the supply does not authorise the charge to the customer or take part in its charge i.e. intermediary neither collects or processes payment in any manner nor is responsible for the payment between the non-assesse online recipient and the supplier of such services;
(c) the intermediary involved in the supply does not authorise delivery;
(d) the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the service provider.
(2) The supplier of online information and database access or retrieval services referred in sub-section (1) shall, for payment of IGST, take a single registration under a Simplified Registration Scheme

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Payment of tax, interest, penalty and other amounts
Section 11
Bill
PAYMENT OF TAX
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
11. Payment of tax, interest, penalty and other amounts
(1) Every deposit made towards tax, interest, penalty, fee or any other amount by a taxable person by internet banking or by using credit/debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by any other mode, subject to such conditions and restrictions as may be prescribed in this behalf, shall be credited to the electronic cash ledger of such person to be maintained in the manner as may be prescribed.
Explanation: The date of credit to the account of the appropria

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ds output tax payable under the provisions of the Act or the rules made thereunder in such manner and subject to such conditions and within such time as may be prescribed.
(5)(a) The amount of input tax credit on account of IGST available in the electronic credit ledger shall first be utilized towards payment of IGST and the amount remaining, if any, may be utilized towards the payment of CGST and SGST, in that order.
(b) The amount of input tax credit on account of CGST available in the electronic credit ledger shall first be utilized towards payment of CGST and the amount remaining, if any, may be utilized towards the payment of IGST.
(c) The amount of input tax credit on account of SGST available in the electronic credit ledger sha

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nd other dues related to returns of previous tax periods;
(b) self-assessed tax, and other dues related to the return of the current tax period;
(c) any other amount payable under the Act or the rules made thereunder including the demand determined under section 66 and 67 of the CGST Act, 2016.
(9) Every person who has paid the tax on goods and/or services under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods and/or services.
Explanation: For the purposes of this section, the expression “tax dues” means the tax payable under this Act and does not include interest, fee and penalty.
–
Statute, statutory provisions legislation, law, ena

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Taxable person
Section 10
Bill
LEVY OF, AND EXE MPTION FROM, TAX
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
10. Taxable person
(1) Taxable Person means a person who is registered or liable to be registered under Schedule V of this Act.
(2) A person who has obtained or is required to obtain more than one registration, whether in one State or more than one State, shall, in respect of each such registration, be treated as disti

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Composition Levy
Section 9
Bill
LEVY OF, AND EXE MPTION FROM, TAX
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
9. Composition Levy
(1) Notwithstanding anything to the contrary contained in the Act but subject to subsection (3) of section 8, on the recommendation of the Council, the proper officer of the Central or a State Government may, subject to such conditions and restrictions as may be prescribed, permit a registered taxable person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, to pay, in lieu of the tax payable by him, an amount calculated at such rate as may be prescribed, but not less than two and a half percent in case o

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N as held by the said taxable person, also opt to pay tax under the provisions of this sub-section.
(2) The permission granted to a registered taxable person under sub-section (1) shall stand withdrawn from the day on which his aggregate turnover during a financial year exceeds fifty lakh rupees.
(3) A taxable person to whom the provisions of sub-section (1) apply shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.
(4) If the proper officer has reasons to believe that a taxable person was not eligible to pay tax under sub-section (1), such person shall, in addition to any tax that may be payable by him under other provisions of this Act, be liable to a penalty and t

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Place of supply of services where the location of the supplier or the location of the recipient is outside India
Section 10
Bill
PLACE OF SUPPLY OF GOODS AND/OR SERVICES
MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016]
10. Place of supply of services where the location of the supplier or the location of the recipient is outside India
(1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of service or the location of the recipient of service is outside India.
(2) The place of supply of services except the services specified in subsections (3), (4), (5), (6), (7), (8), (9), (10), (11), (12) and (13) shall be the location of the recipient of service:
PROVIDED that in case the location of the recipient of service is not available in the ordinary course of business, the place of supply shall be the location of the supplier of service.
(3) The place of s

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of the receiver or the person acting on behalf of the recipient, with the supplier for the supply of the service.
(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 hotel 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 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 organization 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, shall be the place where the event is actually held.
(6) Where any service referred to in

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ans of transport other than aircrafts and vessels except yachts, upto a period of one month.
Explanation.- For the purpose of this section, the expression “goods” shall include 'securities' as defined in sub-section (90) of section 2 of the CGST Act, 2016.
(9) The place of supply of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of the goods.
(10) The place of supply in respect of a passenger transportation service shall be the place where the passenger embarks on the conveyance for a continuous journey.
(11) Place of supply of services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board, shall be the first scheduled point of departure of that conveyance for the journey.
(12) (a) The place of supply of the “online information and database access or retrieval services” services shall be location of reci

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