Section 1 (IGST ACT)

Short title, extent and commencement

Section 2 (IGST Act)

Definitions

Section 3 (IGST Act)

Appointment of Officers

Section 4 (IGST Act)

Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

Section 5 (IGST Act)

Levy and collection

Section 6 (IGST Act)

Power to grant Exemption from tax

Section 7 (IGST Act)

Inter-State supply

Section 8 (IGST ACT)

Intra-State supply

Section 9 (IGST Act)

Supplies in territorial waters

Section 10 (IGST Act)

Place of supply of goods other than supply of goods imported into, or exported from India

Section 11 (IGST Act)

Place of supply of goods imported into, or exported from India

Section 12 (IGST Act)

Place of supply of services where location of supplier and recipient is in India.

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