Integrated Goods and Service Tax Act, 2017 | GST Acts, FAQs and Updates PDF Download

 Page 1


THE INTEGRA TED GOODS AND SERVICES TAX ACT,  2017
NO. 13 OF 2017
[12th April, 2017.]
An Act to make a provision for levy and collection of tax on inter-State supply of
goods or services or both by the Central Government and for matters
connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as
follows:—
CHAPTER I
PRELIMINARY
1. (1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India except the State of Jammu and Kashmir.
(3) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act
and any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.
Short title, extent
and
commencement.
jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003—17
vlk/kkj.k
EXTRAORDINARY
Hkkx  II — [k.M 1
PART II — Section 1
izkf/kdkj ls izdkf'kr
PUBLISHED  BY  AUTHORITY
lañ 13] ubZ fnYyh] cq/kokj] vizSy  12] 2017@pS= 22] 1939 ¼'kd½
No. 13] NEW DELHI, WEDNESDAY, APRIL, 12, 2017/CHAITRA 22, 1939 (SAKA)
bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA
Separate paging is given to this Part in order that it may be filed as a separate compilation.
REGISTERED NO. DL—(N)04/0007/2003—17
MINISTRY OF LA W AND JUSTICE
(Legislative Department)
New Delhi, the 12th  April, 2017/Chaitra 22, 1939  (Saka)
The following Act of  Parliament received the assent of the President on the
12th  April, 2017, and is hereby published for general information:—
Page 2


THE INTEGRA TED GOODS AND SERVICES TAX ACT,  2017
NO. 13 OF 2017
[12th April, 2017.]
An Act to make a provision for levy and collection of tax on inter-State supply of
goods or services or both by the Central Government and for matters
connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as
follows:—
CHAPTER I
PRELIMINARY
1. (1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India except the State of Jammu and Kashmir.
(3) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act
and any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.
Short title, extent
and
commencement.
jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003—17
vlk/kkj.k
EXTRAORDINARY
Hkkx  II — [k.M 1
PART II — Section 1
izkf/kdkj ls izdkf'kr
PUBLISHED  BY  AUTHORITY
lañ 13] ubZ fnYyh] cq/kokj] vizSy  12] 2017@pS= 22] 1939 ¼'kd½
No. 13] NEW DELHI, WEDNESDAY, APRIL, 12, 2017/CHAITRA 22, 1939 (SAKA)
bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA
Separate paging is given to this Part in order that it may be filed as a separate compilation.
REGISTERED NO. DL—(N)04/0007/2003—17
MINISTRY OF LA W AND JUSTICE
(Legislative Department)
New Delhi, the 12th  April, 2017/Chaitra 22, 1939  (Saka)
The following Act of  Parliament received the assent of the President on the
12th  April, 2017, and is hereby published for general information:—
2 THE GAZETTE OF INDIA EXTRAORDINARY [PAR T II—
2. In this Act, unless the context otherwise requires,––
(1) “Central Goods and Services Tax Act” means the Central Goods and Services
T ax Act, 2017;
(2) ‘‘central tax” means the tax levied and collected under the Central Goods
and Services Tax Act;
(3) “continuous journey” means a journey for which a single or more than one
ticket or invoice is issued at the same time, either by a single supplier of service or
through an agent acting on behalf of more than one supplier of service, and which
involves no stopover between any of the legs of the journey for which one or more
separate tickets or invoices are issued.
Explanation.––For the purposes of this clause, the term “stopover” means a
place where a passenger can disembark either to transfer to another conveyance or
break his journey for a certain period in order to resume it at a later point of time;
(4) “customs frontiers of India” means the limits of a customs area as defined
in section 2 of the Customs Act, 1962;
(5) “export of goods” with its grammatical variations and cognate expressions,
means taking goods out of India to a place outside India;
(6) “export of services” means the supply of any service when,––
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of
service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely
establishments of a distinct person in accordance with  Explanation 1 in
section 8;
(7) “fixed establishment” means a place (other than the registered place of
business) which is characterised by a sufficient degree of permanence and suitable
structure in terms of human and technical resources to supply services or to receive
and use services for its own needs;
(8) “Goods and Services Tax (Compensation to States) Act” means the Goods
and Services Tax (Compensation to States) Act, 2017;
(9) “Government” means the Central Government;
(10) ‘‘import of goods” with its grammatical variations and cognate expressions,
means bringing goods into India from a place outside India;
(11) ‘‘import of services” means the supply of any service, where––
(i) the supplier of service is located outside India;
(ii) the recipient of service is located in India; and
(iii) the place of supply of service is in India;
(12) “integrated tax” means the integrated goods and services tax levied under
this Act;
(13) “intermediary” means a broker, an agent or any other person, by whatever
name called, who arranges or facilitates the supply of goods or services or both, or
securities, between two or more persons, but does not include a person who supplies
such goods or services or both or securities on his own account;
Definitions.
52 of 1962.
Page 3


THE INTEGRA TED GOODS AND SERVICES TAX ACT,  2017
NO. 13 OF 2017
[12th April, 2017.]
An Act to make a provision for levy and collection of tax on inter-State supply of
goods or services or both by the Central Government and for matters
connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as
follows:—
CHAPTER I
PRELIMINARY
1. (1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India except the State of Jammu and Kashmir.
(3) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act
and any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.
Short title, extent
and
commencement.
jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003—17
vlk/kkj.k
EXTRAORDINARY
Hkkx  II — [k.M 1
PART II — Section 1
izkf/kdkj ls izdkf'kr
PUBLISHED  BY  AUTHORITY
lañ 13] ubZ fnYyh] cq/kokj] vizSy  12] 2017@pS= 22] 1939 ¼'kd½
No. 13] NEW DELHI, WEDNESDAY, APRIL, 12, 2017/CHAITRA 22, 1939 (SAKA)
bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA
Separate paging is given to this Part in order that it may be filed as a separate compilation.
REGISTERED NO. DL—(N)04/0007/2003—17
MINISTRY OF LA W AND JUSTICE
(Legislative Department)
New Delhi, the 12th  April, 2017/Chaitra 22, 1939  (Saka)
The following Act of  Parliament received the assent of the President on the
12th  April, 2017, and is hereby published for general information:—
2 THE GAZETTE OF INDIA EXTRAORDINARY [PAR T II—
2. In this Act, unless the context otherwise requires,––
(1) “Central Goods and Services Tax Act” means the Central Goods and Services
T ax Act, 2017;
(2) ‘‘central tax” means the tax levied and collected under the Central Goods
and Services Tax Act;
(3) “continuous journey” means a journey for which a single or more than one
ticket or invoice is issued at the same time, either by a single supplier of service or
through an agent acting on behalf of more than one supplier of service, and which
involves no stopover between any of the legs of the journey for which one or more
separate tickets or invoices are issued.
Explanation.––For the purposes of this clause, the term “stopover” means a
place where a passenger can disembark either to transfer to another conveyance or
break his journey for a certain period in order to resume it at a later point of time;
(4) “customs frontiers of India” means the limits of a customs area as defined
in section 2 of the Customs Act, 1962;
(5) “export of goods” with its grammatical variations and cognate expressions,
means taking goods out of India to a place outside India;
(6) “export of services” means the supply of any service when,––
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of
service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely
establishments of a distinct person in accordance with  Explanation 1 in
section 8;
(7) “fixed establishment” means a place (other than the registered place of
business) which is characterised by a sufficient degree of permanence and suitable
structure in terms of human and technical resources to supply services or to receive
and use services for its own needs;
(8) “Goods and Services Tax (Compensation to States) Act” means the Goods
and Services Tax (Compensation to States) Act, 2017;
(9) “Government” means the Central Government;
(10) ‘‘import of goods” with its grammatical variations and cognate expressions,
means bringing goods into India from a place outside India;
(11) ‘‘import of services” means the supply of any service, where––
(i) the supplier of service is located outside India;
(ii) the recipient of service is located in India; and
(iii) the place of supply of service is in India;
(12) “integrated tax” means the integrated goods and services tax levied under
this Act;
(13) “intermediary” means a broker, an agent or any other person, by whatever
name called, who arranges or facilitates the supply of goods or services or both, or
securities, between two or more persons, but does not include a person who supplies
such goods or services or both or securities on his own account;
Definitions.
52 of 1962.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3
(14) “location of the recipient of services” means,––
(a) where a supply is received at a place of business for which the
registration has been obtained, the location of such place of business;
(b) where a supply is received at a place other than the place of business
for which registration has been obtained (a fixed establishment elsewhere), the
location of such fixed establishment;
(c) where a supply is received at more than one establishment, whether
the place of business or fixed establishment, the location of the establishment
most directly concerned with the receipt of the supply; and
 (d) in absence of such places, the location of the usual place of residence
of the recipient;
(15) “location of the supplier of services” means,––
(a) where a supply is made from a place of business for which the
registration has been obtained, the location of such place of business;
(b) where a supply is made from a place other than the place of business
for which registration has been obtained (a fixed establishment elsewhere), the
location of such fixed establishment;
(c) where a supply is made from more than one establishment, whether
the place of business or fixed establishment, the location of the establishment
most directly concerned with the provision of the supply; and
(d) in absence of such places, the location of the usual place of residence
of the supplier;
(16) “non-taxable online recipient” means any Government, local authority,
governmental authority, an individual or any other person not registered and receiving
online information and database access or retrieval services in relation to any purpose
other than commerce, industry or any other business or profession, located in taxable
territory.
Explanation.––For the purposes of this clause, the expression “governmental
authority” means an authority or a board or any other body,––
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with ninety per cent. or more participation by way of equity or control, to carry out any
function entrusted to a municipality under article 243W of the Constitution;
(17) “online information and database access or retrieval services” means
services whose delivery is mediated by information technology over the internet or
an electronic network and the nature of which renders their supply essentially
automated and involving minimal human intervention and impossible to ensure in
the absence of information technology and includes electronic services such as,––
(i)   advertising on the internet;
(ii)  providing cloud services;
(iii) provision of e-books, movie, music, software and other intangibles
through telecommunication networks or internet;
(iv) providing data or information, retrievable or otherwise, to any person
in electronic form through a computer network;
(v) online supplies of digital content (movies, television shows, music
and the like);
(vi)  digital data storage; and
(vii) online gaming;
Page 4


THE INTEGRA TED GOODS AND SERVICES TAX ACT,  2017
NO. 13 OF 2017
[12th April, 2017.]
An Act to make a provision for levy and collection of tax on inter-State supply of
goods or services or both by the Central Government and for matters
connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as
follows:—
CHAPTER I
PRELIMINARY
1. (1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India except the State of Jammu and Kashmir.
(3) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act
and any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.
Short title, extent
and
commencement.
jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003—17
vlk/kkj.k
EXTRAORDINARY
Hkkx  II — [k.M 1
PART II — Section 1
izkf/kdkj ls izdkf'kr
PUBLISHED  BY  AUTHORITY
lañ 13] ubZ fnYyh] cq/kokj] vizSy  12] 2017@pS= 22] 1939 ¼'kd½
No. 13] NEW DELHI, WEDNESDAY, APRIL, 12, 2017/CHAITRA 22, 1939 (SAKA)
bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA
Separate paging is given to this Part in order that it may be filed as a separate compilation.
REGISTERED NO. DL—(N)04/0007/2003—17
MINISTRY OF LA W AND JUSTICE
(Legislative Department)
New Delhi, the 12th  April, 2017/Chaitra 22, 1939  (Saka)
The following Act of  Parliament received the assent of the President on the
12th  April, 2017, and is hereby published for general information:—
2 THE GAZETTE OF INDIA EXTRAORDINARY [PAR T II—
2. In this Act, unless the context otherwise requires,––
(1) “Central Goods and Services Tax Act” means the Central Goods and Services
T ax Act, 2017;
(2) ‘‘central tax” means the tax levied and collected under the Central Goods
and Services Tax Act;
(3) “continuous journey” means a journey for which a single or more than one
ticket or invoice is issued at the same time, either by a single supplier of service or
through an agent acting on behalf of more than one supplier of service, and which
involves no stopover between any of the legs of the journey for which one or more
separate tickets or invoices are issued.
Explanation.––For the purposes of this clause, the term “stopover” means a
place where a passenger can disembark either to transfer to another conveyance or
break his journey for a certain period in order to resume it at a later point of time;
(4) “customs frontiers of India” means the limits of a customs area as defined
in section 2 of the Customs Act, 1962;
(5) “export of goods” with its grammatical variations and cognate expressions,
means taking goods out of India to a place outside India;
(6) “export of services” means the supply of any service when,––
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of
service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely
establishments of a distinct person in accordance with  Explanation 1 in
section 8;
(7) “fixed establishment” means a place (other than the registered place of
business) which is characterised by a sufficient degree of permanence and suitable
structure in terms of human and technical resources to supply services or to receive
and use services for its own needs;
(8) “Goods and Services Tax (Compensation to States) Act” means the Goods
and Services Tax (Compensation to States) Act, 2017;
(9) “Government” means the Central Government;
(10) ‘‘import of goods” with its grammatical variations and cognate expressions,
means bringing goods into India from a place outside India;
(11) ‘‘import of services” means the supply of any service, where––
(i) the supplier of service is located outside India;
(ii) the recipient of service is located in India; and
(iii) the place of supply of service is in India;
(12) “integrated tax” means the integrated goods and services tax levied under
this Act;
(13) “intermediary” means a broker, an agent or any other person, by whatever
name called, who arranges or facilitates the supply of goods or services or both, or
securities, between two or more persons, but does not include a person who supplies
such goods or services or both or securities on his own account;
Definitions.
52 of 1962.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3
(14) “location of the recipient of services” means,––
(a) where a supply is received at a place of business for which the
registration has been obtained, the location of such place of business;
(b) where a supply is received at a place other than the place of business
for which registration has been obtained (a fixed establishment elsewhere), the
location of such fixed establishment;
(c) where a supply is received at more than one establishment, whether
the place of business or fixed establishment, the location of the establishment
most directly concerned with the receipt of the supply; and
 (d) in absence of such places, the location of the usual place of residence
of the recipient;
(15) “location of the supplier of services” means,––
(a) where a supply is made from a place of business for which the
registration has been obtained, the location of such place of business;
(b) where a supply is made from a place other than the place of business
for which registration has been obtained (a fixed establishment elsewhere), the
location of such fixed establishment;
(c) where a supply is made from more than one establishment, whether
the place of business or fixed establishment, the location of the establishment
most directly concerned with the provision of the supply; and
(d) in absence of such places, the location of the usual place of residence
of the supplier;
(16) “non-taxable online recipient” means any Government, local authority,
governmental authority, an individual or any other person not registered and receiving
online information and database access or retrieval services in relation to any purpose
other than commerce, industry or any other business or profession, located in taxable
territory.
Explanation.––For the purposes of this clause, the expression “governmental
authority” means an authority or a board or any other body,––
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with ninety per cent. or more participation by way of equity or control, to carry out any
function entrusted to a municipality under article 243W of the Constitution;
(17) “online information and database access or retrieval services” means
services whose delivery is mediated by information technology over the internet or
an electronic network and the nature of which renders their supply essentially
automated and involving minimal human intervention and impossible to ensure in
the absence of information technology and includes electronic services such as,––
(i)   advertising on the internet;
(ii)  providing cloud services;
(iii) provision of e-books, movie, music, software and other intangibles
through telecommunication networks or internet;
(iv) providing data or information, retrievable or otherwise, to any person
in electronic form through a computer network;
(v) online supplies of digital content (movies, television shows, music
and the like);
(vi)  digital data storage; and
(vii) online gaming;
4 THE GAZETTE OF INDIA EXTRAORDINARY [PAR T II—
(18) “output tax”, in relation to a taxable person, means the integrated tax
chargeable under this Act on taxable supply of goods or services or both made by
him or by his agent but excludes tax payable by him on reverse charge basis;
(19) “Special Economic Zone” shall have the same meaning as assigned to it in
clause (za) of section 2 of the Special Economic Zones Act, 2005;
(20) “Special Economic Zone developer” shall have the same meaning as
assigned to it in clause (g) of section 2 of the Special Economic Zones Act, 2005 and
includes an Authority as defined in clause (d) and a Co-Developer as defined in
clause (f ) of section 2 of the said Act;
(21) “supply” shall have the same meaning as assigned to it in section 7  of the
Central Goods and Services Tax Act;
(22) “taxable territory” means the territory to which the provisions of this Act
apply;
(23) “zero-rated supply” shall have the meaning assigned to it in section 16;
(24) words and expressions used and not defined in this Act but defined in the
Central Goods and Services Tax Act, the Union Territory Goods and Services Tax
Act and the Goods and Services Tax (Compensation to States) Act shall have the
same meaning as assigned to them in those Acts;
(25) any reference in this Act to a law which is not in force in the State of
Jammu and Kashmir, shall, in relation to that State be construed as a reference to the
corresponding law, if any, in force in that State.
CHAPTER II
ADMINISTRATION
3. The Board may appoint such central tax officers as it thinks fit for exercising the
powers under this Act.
4. Without prejudice to the provisions of this Act, the officers appointed under the
State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are
authorised to be the proper officers for the purposes of this Act, subject to such exceptions
and conditions as the Government shall, on the recommendations of the Council, by
notification, specify.
CHAPTER III
LEVY AND COLLECTION OF TAX
5. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the
integrated goods and services tax on all inter-State supplies of goods or services or both,
except on the supply of alcoholic liquor for human consumption, on the value determined
under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding
forty per cent., as may be notified by the Government on the recommendations of the
Council and collected in such manner as may be prescribed and shall be paid by the taxable
person:
Provided that the integrated tax on goods imported into India shall be levied and
collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on
the value as determined under the said Act at the point when duties of customs are levied on
the said goods under section 12 of the Customs Act, 1962.
(2) The integrated tax on the supply of petroleum crude, high speed diesel, motor
spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied
with effect from such date as may be notified by the Government on the recommendations
of the Council.
Appointment of
officers.
Authorisation
of officers of
State tax or
Union territory
tax as proper
officer in
certain
circumstances.
Levy and
collection.
28 of 2005.
28 of 2005.
51 of 1975.
52 of 1962.
Page 5


THE INTEGRA TED GOODS AND SERVICES TAX ACT,  2017
NO. 13 OF 2017
[12th April, 2017.]
An Act to make a provision for levy and collection of tax on inter-State supply of
goods or services or both by the Central Government and for matters
connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as
follows:—
CHAPTER I
PRELIMINARY
1. (1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India except the State of Jammu and Kashmir.
(3) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act
and any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.
Short title, extent
and
commencement.
jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003—17
vlk/kkj.k
EXTRAORDINARY
Hkkx  II — [k.M 1
PART II — Section 1
izkf/kdkj ls izdkf'kr
PUBLISHED  BY  AUTHORITY
lañ 13] ubZ fnYyh] cq/kokj] vizSy  12] 2017@pS= 22] 1939 ¼'kd½
No. 13] NEW DELHI, WEDNESDAY, APRIL, 12, 2017/CHAITRA 22, 1939 (SAKA)
bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA
Separate paging is given to this Part in order that it may be filed as a separate compilation.
REGISTERED NO. DL—(N)04/0007/2003—17
MINISTRY OF LA W AND JUSTICE
(Legislative Department)
New Delhi, the 12th  April, 2017/Chaitra 22, 1939  (Saka)
The following Act of  Parliament received the assent of the President on the
12th  April, 2017, and is hereby published for general information:—
2 THE GAZETTE OF INDIA EXTRAORDINARY [PAR T II—
2. In this Act, unless the context otherwise requires,––
(1) “Central Goods and Services Tax Act” means the Central Goods and Services
T ax Act, 2017;
(2) ‘‘central tax” means the tax levied and collected under the Central Goods
and Services Tax Act;
(3) “continuous journey” means a journey for which a single or more than one
ticket or invoice is issued at the same time, either by a single supplier of service or
through an agent acting on behalf of more than one supplier of service, and which
involves no stopover between any of the legs of the journey for which one or more
separate tickets or invoices are issued.
Explanation.––For the purposes of this clause, the term “stopover” means a
place where a passenger can disembark either to transfer to another conveyance or
break his journey for a certain period in order to resume it at a later point of time;
(4) “customs frontiers of India” means the limits of a customs area as defined
in section 2 of the Customs Act, 1962;
(5) “export of goods” with its grammatical variations and cognate expressions,
means taking goods out of India to a place outside India;
(6) “export of services” means the supply of any service when,––
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of
service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely
establishments of a distinct person in accordance with  Explanation 1 in
section 8;
(7) “fixed establishment” means a place (other than the registered place of
business) which is characterised by a sufficient degree of permanence and suitable
structure in terms of human and technical resources to supply services or to receive
and use services for its own needs;
(8) “Goods and Services Tax (Compensation to States) Act” means the Goods
and Services Tax (Compensation to States) Act, 2017;
(9) “Government” means the Central Government;
(10) ‘‘import of goods” with its grammatical variations and cognate expressions,
means bringing goods into India from a place outside India;
(11) ‘‘import of services” means the supply of any service, where––
(i) the supplier of service is located outside India;
(ii) the recipient of service is located in India; and
(iii) the place of supply of service is in India;
(12) “integrated tax” means the integrated goods and services tax levied under
this Act;
(13) “intermediary” means a broker, an agent or any other person, by whatever
name called, who arranges or facilitates the supply of goods or services or both, or
securities, between two or more persons, but does not include a person who supplies
such goods or services or both or securities on his own account;
Definitions.
52 of 1962.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3
(14) “location of the recipient of services” means,––
(a) where a supply is received at a place of business for which the
registration has been obtained, the location of such place of business;
(b) where a supply is received at a place other than the place of business
for which registration has been obtained (a fixed establishment elsewhere), the
location of such fixed establishment;
(c) where a supply is received at more than one establishment, whether
the place of business or fixed establishment, the location of the establishment
most directly concerned with the receipt of the supply; and
 (d) in absence of such places, the location of the usual place of residence
of the recipient;
(15) “location of the supplier of services” means,––
(a) where a supply is made from a place of business for which the
registration has been obtained, the location of such place of business;
(b) where a supply is made from a place other than the place of business
for which registration has been obtained (a fixed establishment elsewhere), the
location of such fixed establishment;
(c) where a supply is made from more than one establishment, whether
the place of business or fixed establishment, the location of the establishment
most directly concerned with the provision of the supply; and
(d) in absence of such places, the location of the usual place of residence
of the supplier;
(16) “non-taxable online recipient” means any Government, local authority,
governmental authority, an individual or any other person not registered and receiving
online information and database access or retrieval services in relation to any purpose
other than commerce, industry or any other business or profession, located in taxable
territory.
Explanation.––For the purposes of this clause, the expression “governmental
authority” means an authority or a board or any other body,––
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with ninety per cent. or more participation by way of equity or control, to carry out any
function entrusted to a municipality under article 243W of the Constitution;
(17) “online information and database access or retrieval services” means
services whose delivery is mediated by information technology over the internet or
an electronic network and the nature of which renders their supply essentially
automated and involving minimal human intervention and impossible to ensure in
the absence of information technology and includes electronic services such as,––
(i)   advertising on the internet;
(ii)  providing cloud services;
(iii) provision of e-books, movie, music, software and other intangibles
through telecommunication networks or internet;
(iv) providing data or information, retrievable or otherwise, to any person
in electronic form through a computer network;
(v) online supplies of digital content (movies, television shows, music
and the like);
(vi)  digital data storage; and
(vii) online gaming;
4 THE GAZETTE OF INDIA EXTRAORDINARY [PAR T II—
(18) “output tax”, in relation to a taxable person, means the integrated tax
chargeable under this Act on taxable supply of goods or services or both made by
him or by his agent but excludes tax payable by him on reverse charge basis;
(19) “Special Economic Zone” shall have the same meaning as assigned to it in
clause (za) of section 2 of the Special Economic Zones Act, 2005;
(20) “Special Economic Zone developer” shall have the same meaning as
assigned to it in clause (g) of section 2 of the Special Economic Zones Act, 2005 and
includes an Authority as defined in clause (d) and a Co-Developer as defined in
clause (f ) of section 2 of the said Act;
(21) “supply” shall have the same meaning as assigned to it in section 7  of the
Central Goods and Services Tax Act;
(22) “taxable territory” means the territory to which the provisions of this Act
apply;
(23) “zero-rated supply” shall have the meaning assigned to it in section 16;
(24) words and expressions used and not defined in this Act but defined in the
Central Goods and Services Tax Act, the Union Territory Goods and Services Tax
Act and the Goods and Services Tax (Compensation to States) Act shall have the
same meaning as assigned to them in those Acts;
(25) any reference in this Act to a law which is not in force in the State of
Jammu and Kashmir, shall, in relation to that State be construed as a reference to the
corresponding law, if any, in force in that State.
CHAPTER II
ADMINISTRATION
3. The Board may appoint such central tax officers as it thinks fit for exercising the
powers under this Act.
4. Without prejudice to the provisions of this Act, the officers appointed under the
State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are
authorised to be the proper officers for the purposes of this Act, subject to such exceptions
and conditions as the Government shall, on the recommendations of the Council, by
notification, specify.
CHAPTER III
LEVY AND COLLECTION OF TAX
5. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the
integrated goods and services tax on all inter-State supplies of goods or services or both,
except on the supply of alcoholic liquor for human consumption, on the value determined
under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding
forty per cent., as may be notified by the Government on the recommendations of the
Council and collected in such manner as may be prescribed and shall be paid by the taxable
person:
Provided that the integrated tax on goods imported into India shall be levied and
collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on
the value as determined under the said Act at the point when duties of customs are levied on
the said goods under section 12 of the Customs Act, 1962.
(2) The integrated tax on the supply of petroleum crude, high speed diesel, motor
spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied
with effect from such date as may be notified by the Government on the recommendations
of the Council.
Appointment of
officers.
Authorisation
of officers of
State tax or
Union territory
tax as proper
officer in
certain
circumstances.
Levy and
collection.
28 of 2005.
28 of 2005.
51 of 1975.
52 of 1962.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 5
(3) The Government may, on the recommendations of the Council, by notification,
specify categories of supply of goods or services or both, the tax on which shall be paid on
reverse charge basis by the recipient of such goods or services or both and all the provisions
of this Act shall apply to such recipient as if he is the person liable for paying the tax in
relation to the supply of such goods or services or both.
(4) The integrated tax in respect of the supply of taxable goods or services or both by
a supplier, who is not registered, to a registered person shall be paid by such person on
reverse charge basis as the recipient and all the provisions of this Act shall apply to such
recipient as if he is the person liable for paying the tax in relation to the supply of such
goods or services or both.
(5) The Government may, on the recommendations of the Council, by notification,
specify categories of services, the tax on inter-State supplies of which shall be paid by the
electronic commerce operator if such services are supplied through it, and all the provisions
of this Act shall apply to such electronic commerce operator as if he is the supplier liable
for paying the tax in relation to the supply of such services:
Provided that where an electronic commerce operator does not have a physical
presence in the taxable territory, any person representing such electronic commerce operator
for any purpose in the taxable territory shall be liable to pay tax:
Provided further that where an electronic commerce operator does not have a physical
presence in the taxable territory and also does not have a representative in the said territory,
such electronic commerce operator shall appoint a person in the taxable territory for the
purpose of paying tax and such person shall be liable to pay tax.
6. (1) Where the Government is satisfied that it is necessary in the public interest so
to do, it may, on the recommendations of the Council, by notification, exempt generally,
either absolutely or subject to such conditions as may be specified therein, goods or services
or both of any specified description from the whole or any part of the tax leviable thereon
with effect from such date as may be specified in such notification.
(2) Where the Government is satisfied that it is necessary in the public interest so to
do, it may, on the recommendations of the Council, by special order in each case, under
circumstances of an exceptional nature to be stated in such order, exempt from payment of
tax any goods or services or both on which tax is leviable.
(3) The Government may, if it considers necessary or expedient so to do for the
purpose of clarifying the scope or applicability of any notification issued under
sub-section (1) or order issued under sub-section (2), insert an Explanation in such notification
or order, as the case may be, by notification at any time within one year of issue of the notification
under sub-section (1) or order under sub-section (2), and every such Explanation shall have
effect as if it had always been the part of the first such notification or order, as the case may be.
Explanation.––For the purposes of this section, where an exemption in respect of
any goods or services or both from the whole or part of the tax leviable thereon has been
granted absolutely, the registered person supplying such goods or services or both shall not
collect the tax, in excess of the effective rate, on such supply of goods or services or both.
CHAPTER IV
DETERMINATION OF NATURE OF SUPPLY
7. (1) Subject to the provisions of section 10, supply of goods, where the location of
the supplier and the place of supply are in––
(a) two different States;
(b) two different Union territories; or
(c) a State and a Union territory,
shall be treated as a supply of goods in the course of inter-State trade or commerce.
Power to grant
exemption
from tax.
Inter-State
supply.