Date on which provisions come into force as per notification
no.
1/2017 & 3/2017:

Sections of IGST Act

Date

1, 2, 3, 14, 20 and 22

22-Jun-17

15

Not yet notified

All other sections

1-Jul-17

Chapter III: Levy & collection
of tax

5

 

IGST charging section:

  
Integrated GST shall
be at notified rate
not
exceeding 40% on all inter-State supplies

except liquor.

  
Tax on supply of
petroleum, diesel etc. will be levied from date to be notified separately.

  
Tax is to be paid by
the recipient on
reverse
charge
on

     
Notified
supplies

     
Supplies received from
unregistered supplier – exempt till 30-Sep-2019 [Notification No.32/2017] & [Notification No. 23/2018].

  
Tax shall be paid by
e-commerce operator on notified intra-State services supplied through it.

  
Tax on goods imported into India shall be
levied
u/s
section 3 of the
Customs
Tariff Act, 1975
on the value determined under
said Act at the point when duties of customs are levied u/s 12 of the Customs
Act, 1962.

Chapter IV: Determination of
nature of supply

7

Supply
is in the course of
inter-State supply
in the following circumstances:

  
Location
of the supplier and the place of supply are in 2 different States or Union
territory
or a State and a Union territory

  
Goods imported into the territory of
India, till they cross the customs frontiers of India

  
Supplier is located in
India and the
place
of supply is outside India

  
To
or by a SEZ developer or a SEZ unit

  
In taxable territory, not being an intra-State supply and not covered elsewhere
in this section

  
Supplies made to a
tourist referred to u/s 15

Chapter V: Place of supply

 

Case

Place of supply

10

Place of supply of goods

Supply
involves movement
of goods

Place
of goods at the
end of
movement
for delivery

Supply
does not involve movement
of goods

Place
of the goods at the time of
delivery
to the recipient

Goods
are
assembled
or installed at site

Place
of
such assembly
or installation

Goods
are
supplied on board a
conveyance

Place
at which such goods are
taken
on board

11

Export of goods out of India

Location
outside India

Import of goods into India

Location
of the
importer

If
goods are delivered to any person on the direction of a third person, whether
acting as an agent or otherwise, before or during movement of goods, it shall
be deemed that the said third person has received the goods and the place of
supply is the principal place of business of such person.

12

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

12(3)

The
following services & services ancillary thereto:

 
directly in relation
to an
immovable property
, including by estate agents, architects, interior decorators, surveyors,
engineers etc., grant of rights to use property or for carrying out of
construction work

 
by way of lodging accommodation
including a house boat or other vessel

 
by way of accommodation
in any immovable property for organising any official, social, cultural,
religious or business function including services provided in relation to
such function at such property

Location
at which the
property
or boat or vessel is located

If
such location is outside India, then the location of the recipient

12(4)

Services
of restaurant & catering, personal
grooming, fitness, beauty treatment, health service

including cosmetic and plastic surgery

Location
where
services are actually
performed

12(6)

Services
of
admission to
a cultural, artistic, sporting, scientific, entertainment
event etc. or amusement park
or any other place
& services ancillary thereto

Place
of
event or
park or
such other place
is located

12(10)

Services
provided on board a conveyance

First scheduled point of departure of
that conveyance

12(11)

Services
by way of
fixed telecommunication
line, leased circuits, internet leased circuit, cable or dish antenna

Place of installation
of such line, circuit etc.

Mobile telecommunication & internet services
provided
on
post-paid basis

Location
of the
recipient

Mobile
telecommunication, home TV & internet services on
pre-paid basis:

     
Through
a selling agent
or a re-seller or a
distributor re-charge voucher

     
By any person to the final subscriber

 

 

 
Address
of such person

 
Location where payment is received or
vouchers are sold

In
other cases

Location of the recipient

12(12)

Banking
and other
financial services,
including stock broking services

Location
of the
recipient

 

If following services
are provided to registered person, place of supply is location of recipient,
otherwise:

12(5)

Services
in relation to
training
and performance appraisal

Location
where
services are actually
performed

12(7)

Services
of
organisation or assigning
of sponsorship of
a cultural, artistic,
sporting, scientific
event
etc., conference, exhibition etc. or ancillary services

Place of event.
If event is outside India then place of recipient

12(8)

Services
by way of
transportation of goods,
including by mail or courier

Place
at which
goods are handed over
for transportation

12(9)

Passenger transportation
service

Place
where the
passenger embarks on the
conveyance

12(13)

Insurance services

Location
of the
recipient

12(2)

Any
other cases

   
If address of the recipient is not available
with the supplier, the place of supply shall be
location of the supplier.

   
12(9): Where point of
embarkation is not known, the place of supply of such service shall be u/s
12(2).

   
12(9): Return &
onward journey are treated as separate journey even if passage for both is
issued at the same time.

   
12(11): If pre-paid
service is availed through e-payment, the place of supply is the location of
the recipient.

   
U/s 12(3), (7), (11),
Where the immovable property or boat or vessel or event or leased circuit is
installed in more than one State or Union territory and a consolidated amount
is charged, the place of supply 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 an agreement entered,
if any, or on other prescribed basis.

   
12(14): The place of
supply of advertisement services to the Government, statutory body or a local
authority meant for the States or Union territories in an agreement shall be
taken as being in each of such States or Union territories and the value is
in proportion to amount attributable to services in the respective States or
Union territories. Refer
[Notification No. 12/2017]

13

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

13(3)

Services
supplied in respect of
goods
which are required to be made physically available

by the recipient to the supplier

Location
of
provision of services

If
such services are provided from a
remote
location
by electronic means

Place
of
goods at time of supply

Services supplied which require the physical presence
of the recipient

Location
of
provision of services

13(4)

Services
supplied directly in relation to an immovable property

Location
of such
property

13(5)

Services
of
admission to, or
organisation
of
cultural, sporting, scientific, entertainment
event etc., conference,
fair, etc. and ancillary services

Location
of
event

13(8)

Services
supplied by
banking company, financial
institution
or NBFC to account holders
& intermediary services

Location
of the
supplier

Service
of hiring of means of transport, including yachts but excluding aircrafts and
vessels, up to 1 month

13(9)

Services
of
transportation of goods,
other than by mail or courier

Destination of such goods

13(10)

Passenger transportation
services

Place where passenger embarks
on the conveyance

13(11)

Services
provided
on board a conveyance
during the course of a passenger transport operation

First scheduled point of departure of
that conveyance

13(12)

Online information & database access or retrieval
services

Location
of the
recipient

13(13)

Notified
services or circumstances

Place
of effective use and enjoyment of service

13(2)

Any
other cases

Location
of the
recipient

   
U/s 13(2), if location
of the
recipient is not available
with the supplier, place of supply is the
location of the supplier.

   
Section 13(3) is not
applicable in the case of services supplied for goods temporarily imported
for repairs and exported after repairs without being put to any other use in
India.

   
Section 13(4) includes
services supplied in this regard by experts & estate agents, supply of
accommodation by a hotel, inn etc., grant of rights to use immovable property
& services for carrying out construction work, including that of
architects or interior decorators.

   
If services referred
to u/s 13(3), (4) or (5) are
supplied
at more than one location,
one of which is in
taxable territory, place of supply shall be the
location in the taxable territory.

   
If services referred
to u/s 13(3), (4) , (5) are supplied in more than one State or Union
territory, the place of supply shall be taken as being in each of the
respective States or Union territories and the value shall be in proportion
to the value separately determined under an agreement, if any, or on other prescribed
basis.

   
U/s 13(12), person
receiving such services shall be deemed to be located in the taxable
territory, if any two of the following addresses is in taxable territory:

Location
of address presented by the recipient through internet

     
Place of issue of
credit, debit or smart card etc. by which the recipient settles payment

     
Billing address of the
recipient

     
IP address of the
device used by the recipient

     
Address of the bank of
the recipient used for payment

     
Country code of the
subscriber identity module card used by the recipient

     
Location of the fixed
land line through which the service is received by the recipient

14

  
On supply of online information and database access or retrieval
services
by a supplier located in a non-taxable territory
to a non-taxable online recipient, the supplier shall be liable for paying
integrated tax.

  
Any person located in
the taxable territory representing such supplier for any purpose shall get
registered and pay integrated tax on behalf of the supplier.

  
If such supplier does
not have a physical presence or a representative, he may appoint a person in
the taxable territory for the purpose of paying integrated tax.

  
If an intermediary
located in the non-taxable territory arranges or facilitates the supply, he
shall be deemed to be the recipient except when following conditions are
satisfied:

     
Invoice issued by such
intermediary clearly identifies the service in question and its supplier

     
Intermediary does not
collect or processes payment & is not responsible for the payment between
the recipient and the supplier

     
Intermediary does not
authorise delivery

     
General terms and
conditions of the supply are not set by the intermediary

Chapter VII: Zero rated supply

16

   
Zero rated supply
means:

     
Export
of supply

     
Supply
to a SEZ unit or developer

   
ITC
may be taken
for zero-rated supplies even if they are exempt,
subject to section 17(5) of the Central GST Act.

   
Refund
of unutilised ITC may be claimed
u/s 54 of the Central
GST Act or the rules thereunder, subject to conditions, under either of the
following options:

     
Under bond or Letter
of Undertaking, without payment of integrated tax

     
On payment of
integrated tax

Chapter VIII: Apportionment of
tax & settlement of funds

19

   
Integrated tax wrongly paid on an intra-state supply
shall be refunded.

   
If Central or State or
Union territory tax has been paid on inter-State supply instead of integrated
tax, interest is not payable.

Chapter IX: Miscellaneous
provisions

20

   
Subject to the
provisions of this Act and the rules made thereunder, following provisions of
Central GST Act shall mutatis mutandis
apply to integrated GST:

     
Scope of supply,
composite and mixed supply

     
Time and value of
supply

     
Registration

     
Tax invoice, credit
and debit notes

     
Accounts and records,
audit

     
ITC

     
Returns, other than
late fee

     
Payment of tax,
refunds

     
TDS, TCS

     
Liability to pay in
certain cases

     
Job work

     
E-commerce

     
Assessment

     
Demands and recovery

     
Inspection, search,
seizure and arrest

     
Advance ruling

     
Appeals and revision

     
Presumption as to
documents

     
Offences and penalties

     
Transitional
provisions

     
Miscellaneous
provisions including the imposition of interest and penalty

   
The deductor shall
deduct
TDS at 2%
from the payment made or credited to the supplier.

   
The operator shall
collect
TCS at
notified rate
not
exceeding 2%
of the net taxable supplies.

   
The value of a supply
shall
include any taxes,
duties, cesses etc. levied
under
any existing law or GST
(Compensation to States) Act, if charged separately by
the supplier.

   
If penalty is leviable
under the other GST Acts, penalty leviable under this Act is the sum of such
penalties.

21

Import of services
made on or after the appointed day shall be liable to tax even if invoice or
payment, either in full or in part, has been received or made before the
appointed day unless tax is paid under existing law.