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Amended upto (Year) ⇨

IGST ACT, 2017
[Amended upto 2025]

CHAPTER VIII - APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

TaxGPT

Summarize Section 17 by TaxGPT in

AA |

Section 17 - Apportionment of tax and settlement of funds.

17. (1) Out of the integrated tax paid to the Central Government,–– (a) in respect of inter-State supply of goods or services or both to an unregistered person or to a registered person paying tax under section 10 of the Central Goods and Services Tax Act; (b) in respect of inter-State supply of goods or services or both where the registered person is not eligible for