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Date on which provisions come into force:
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Sections of IGST Act
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Date
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Notification No.
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1, 2, 3, 14, 20 and 22
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22-Jun-17
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01/2017
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15
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Not yet notified
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–
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IGST amendment Act, 2018
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01-Feb-19
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01/2019
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All other sections
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1-Jul-17
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03/2017
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Chapter III: Levy &
collection of tax
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5
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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.
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Chapter IV: Determination of
nature of supply
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7
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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
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Chapter V: Place of supply
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|
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Case
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Place of supply
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10
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Place of supply of goods
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Supply
involves movement
of goods
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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
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Goods
are supplied on board a
conveyance
|
Place
at which such goods are taken
on board
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11
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Export of goods out of India
|
Location
outside India
|
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Import of goods into India
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Location
of the importer
|
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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.
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12
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Place of supply of services
where location of the supplier and the recipient is in India:
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12(3)
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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
|
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12(4)
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Services
of restaurant & catering, personal
grooming, fitness, beauty treatment, health service
including cosmetic and plastic surgery
|
Location
where services are actually
performed
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12(6)
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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
|
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12(10)
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Services
provided on board a conveyance
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First scheduled point of departure of
that conveyance
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12(11)
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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
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|
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
|
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In
other cases
|
Location of the recipient
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12(12)
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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:
|
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12(5)
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Services
in relation to training
and performance appraisal
|
Location
where services are actually
performed
|
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12(7)
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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
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12(8)
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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.
|
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12(9)
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Passenger transportation
service
|
Place
where the passenger embarks on the
conveyance
|
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12(13)
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Insurance services
|
Location
of the recipient
|
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12(2)
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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]
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13
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Place of supply of services
where location of the supplier or the recipient is outside India:
|
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13(3)
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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
|
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13(4)
|
Services
supplied directly in relation to an immovable property
|
Location
of such property
|
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13(5)
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Services
of admission to, or
organisation of
cultural, sporting, scientific, entertainment event etc., conference,
fair, etc. and ancillary services
|
Location
of event
|
|
13(8)
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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)
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Services
of transportation of goods,
other than by mail or courier
|
Destination of such goods
|
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13(10)
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Passenger transportation
services
|
Place where passenger embarks
on the conveyance
|
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13(11)
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Services
provided on board a conveyance
during the course of a passenger transport operation
|
First scheduled point of departure of
that conveyance
|
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13(12)
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Online information & database access or retrieval
services
|
Location
of the recipient
|
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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
|
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Chapter VII: Zero rated supply
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|
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
|
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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.
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21
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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.
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