Date
on which provisions come into force:

Sections
of IGST Act

Date

Notification

1, 2, 3, 14, 20 and 22

22-Jun-17

01/2017

15

Not yet notified

IGST amendment
Act, 2018

01-Feb-19

01/2019

All other sections

1-Jul-17

03/2017

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
supplies notified u/s 5(3) or 5(4)

  
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 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.

If
the place is outside India, then place of destination of such goods.

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. It excludes services provided in respect of goods temporarily
imported into India for repairs, etc., and re-exported after such repairs
without putting into use in India.

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)

Supply
of
research and development services related to pharmaceutical sector
as specified in
Notification
No.04/2019

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.

   
If appeal is to be filed
before the Appellate Authority or the Appellate Tribunal, the amount payable
shall not exceed Rs.50 crore and Rs.100 crore respectively.

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.