|
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.
|
