Section 13 (IGST Act)

Place of supply of services where location of supplier or location of recipient is outside India

Section 14 (IGST Act)

Special provision for payment of tax by a supplier of online information and database access or retrieval services

Section 15 (IGST Act)

Refund of integrated tax paid on supply of goods to tourist leaving India

Section 16 (IGST Act)

Zero rated supply

Section 17 (IGST Act)

Apportionment of tax and settlement of funds

Section 17 A(IGST Act)

Transfer of Certain Amounts

Section 18 (IGST Act)

Transfer of input tax credit

Section 19 (IGST Act)

Tax wrongfully collected and paid to Central Government or State Government

Section 20 (IGST ACT)

Application of provisions of Central Goods and Services Tax Act

Section 21 (IGST Act)

Import of services made on or after the appointed day

Section 22 (IGST Act)

Power to make rules

Section 23 (IGST Act)

Power to make regulations

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