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Section 18 of the IGST Act governs the transfer of funds that follows when input tax credit is cross-utilised — for example when IGST credit is used to pay CGST or SGST, the corresponding amount is transferred between the central and State tax accounts.
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Section 19 of the IGST Act allows a taxpayer who wrongly treated a supply as intra-State (paying CGST+SGST) when it was inter-State, or vice versa, to obtain a refund of the wrong tax after paying the correct tax, with no interest charged on the correct payment.
Section 20 of the IGST Act applies a wide range of CGST Act provisions — registration, input tax credit, returns, assessment, offences and more — to integrated tax mutatis mutandis, and provides that penalties under the IGST Act equal the sum of the CGST and SGST penalties.
Section 21 of the IGST Act makes the import of services on or after 1 July 2017 liable to IGST even where part of the consideration was paid before that date, generally under the reverse charge mechanism, so services consumed under GST are taxed under GST.
Section 22 of the IGST Act empowers the Central Government, on the recommendations of the GST Council, to make rules by notification for carrying out the provisions of the Act, including rules with retrospective effect and penalty provisions within prescribed limits.
Section 23 of the IGST Act empowers the Central Board of Indirect Taxes and Customs, on the recommendations of the GST Council, to make regulations consistent with the Act and the rules to carry out the provisions of the Act.
Section 24 of the IGST Act requires every rule, regulation and notification made under the Act to be laid before each House of Parliament, allowing Parliament to modify or annul them, thereby ensuring legislative oversight of delegated legislation.
Section 25 of the IGST Act empowers the Government, on the recommendations of the GST Council, to issue orders to remove difficulties in giving effect to the Act, within a limited window from the commencement of the Act, with every such order laid before Parliament.
Section 3 provides that officers appointed under the CGST Act are deemed to be the officers for administering the IGST Act, so no separate integrated-tax cadre is needed.
Section 4 lets the Government authorise State tax or Union territory tax officers to act as proper officers for the IGST Act, subject to conditions, enabling shared enforcement.
Section 5 is the charging section of IGST — it levies integrated tax on all inter-State supplies and on imports, provides for reverse charge and e-commerce, caps the rate at 40%, and collects IGST on imported goods under the Customs Tariff Act.
Section 6 lets the Government, on the GST Council's recommendation, exempt goods or services from IGST — wholly or partly, generally or by special order — in the public interest.
Section 7 defines inter-State supply — where the supplier location and place of supply are in different States or UTs, imports, exports, SEZ supplies, and any supply in the taxable territory not intra-State — all attracting IGST.
Section 8 defines intra-State supply — where supplier location and place of supply are in the same State or UT — which attracts CGST and SGST, not IGST, and lists key exclusions such as SEZ, imports and tourist supplies.
Section 9 provides that where a supply's location or place of supply is in the territorial waters (up to 12 nautical miles), it is deemed to be in the coastal State or UT nearest the appropriate baseline point.
Section 14 of the IGST Act requires an overseas supplier of Online Information and Database Access or Retrieval (OIDAR) services to a non-taxable online recipient in India to register in India and pay IGST on such supplies, with a simplified registration through Form GST REG-10.
Section 14A of the IGST Act requires a person located outside India who supplies online money gaming to a person in India to take a mandatory single registration under a simplified scheme and pay 28% GST on the full face value, with blocking of public access to non-compliant platforms.
Section 15 of the IGST Act provides for a refund of the integrated tax paid on goods supplied to an international tourist who carries those goods out of India when leaving the country. The provision exists in law but the refund mechanism has not yet been operationalised.
Section 16 of the IGST Act treats exports of goods and services and supplies to SEZ developers or units as zero-rated. Suppliers can either export under a LUT or bond without paying IGST and claim refund of unutilised ITC, or pay IGST and claim a refund of the tax paid.
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