Agenda Item 3 – IGST ACT – INDEX NEW-OLD SECTIONS

NEW SECTIONS	INTEGRATED GOODS AND SERVICES TAX, 2017	OLD SECTIONS
CHAPTER -I	PRELIMINARY
Section -1	Short title, extent and commencement	Section -1
Section -2	Definitions	Section- 2
CHAPTER- II	ADMINISTRATION
	Classes of officers under the Integrated Goods and Services Tax Act, 2016	Section -22
Section- 3	Appointment of officers	Section.-23
Section -4	Authorisation of Officers of State Tax as proper officer in certain circumstances	Section -24
CHAPTER–III	LEVY AND COLLECTION OF TAX
Section -5	Levy and collection	Section -5
Section -6	Power to grant exemption from tax	Section -6
CHAPTER- IV	DETERMINATION OF NATURE OF SUPPLY
Section -7	Inter – State supply	Section -3
Section -8	Intra – State supply	Section -4
Section -9	Supplies in the territorial waters	—
CHAPTER– V	PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Section -10	Place of supply of goods other than supply of goods imported into, or exported from India	Section -7
Section- 11	Place of supply of goods imported into or exported from India	Section -8
Section -12	Place of supply of services where location of supplier of services and location of recipient of services is in India	Section -9
Section- 13	Place of supply of services where location of supplier or location of recipient is outside India	Section -10
Section -14	Special provision for payment of tax by a supplier of online information and database access or retrieval services	Section -12
CHAPTER VI	REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
Section -15	Refund of integrated tax paid on supply of goods to tourist leaving India	Section -20
CHAPTER VII	ZERO RATED SUPPLY
Section-16	Zero rated supply	Section -16

CHAPTER-VIII	APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
Section-17	Apportionment of tax and settlement of funds	Section -15
Section -18	Transfer of input tax credit	Section -14
CHAPTER – IX	MISCELLANEOUS
Section-19	Tax wrongfully collected and paid to Central Government or State Government	Section -19
Section- 20	Application of provisions of Central Goods and Services Tax Act	Section -17
Section- 21	Import of services made on or after the appointed day	Section -21
Section -22	Power to make rules	Section -18
Section -23	Power to make regulations	—
Section -24	Laying of rules, regulations and notifications	—
Section -25	Removal of difficulties	—
—	Payment of Tax, interest, penalty and other amounts	Section -11
—	Claim of input tax credit, provisional acceptance, matching, reversal and reclaim of input tax credit or reduction in output tax liability	Section- 13