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IGST ACT, 2017
[Amended upto 2025]

CHAPTER III  -  LEVY AND COLLECTION OF TAX

TaxGPT

Summarize Section 5 by TaxGPT in English Hindi Gujarati Tamil Telugu Bangali Marathi Kannada Malayalam Punjabi Odia Assamese Maithili Urdu Generate Summary

For IGST Rate schedule for goods see Notification No. 1/2017 Integrated Tax (Rate) dated 28 Jun, 2017

For reverse charge on certain specified supplies of goods see Notification No. 4/2017 Integrated Tax (Rate) dated 28 Jun, 2017

For IGST rate schedule for service see Notification No. 8/2017 Integrated Tax (Rate) dated 28 Jun, 2017

For reverse charge on certain specified supplies of services see Notification No. 10/2017 Integrated Tax (Rate) dated 28 Jun, 2017

For notified categories of services the tax on inter-state supplier of which shall be paid by the electronic commerce operator see Notification No. 14/2017 Integrated Tax (Rate) dated 28 Jun, 2017

For exemption to inter-state supplier of skimmed milk powder or concentrated milk for use in production of milk and not for further supply of skimmed milk powder or concentrated milk as such see Notification No. 30/2017 Integrated Tax (Rate) dated 22 Sep, 2017

For motor vehicles purchased by lesser prior to 1-7-2017 and supplied on lease before 1-7-2017 see Notification No. 38/2017 Integrated Tax (Rate) dated 13 Oct, 2017

For notified rate of integrated tax of 5 per cent on inter-state supplies of goods see Notification No. 40/2017 Integrated Tax (Rate) dated 18 Oct, 2017

For exemption from tax on inter-state supplies of goods falling under heading no 8703 see Notification No. 09/2018 Integrated Tax (Rate) dated 25 Jan, 2018

For notified registered persons who shall pay tax on reverse charge basis on certain specified supplies of goods or service or both received from an unregistered supplier see Notification No. 7/2019 Integrated Tax (Rate) dated 29 Mar, 2019

For exemption on supply of goods by a retail outlets established in the departure area of an International airport beyond immigration counters to an outgoing International Tourist see Notification No. 11/2019 Integrated Tax (Rate) dated 29 Jun, 2019

For clarification on issues wherein goods are moved within state or from another state of registration to another state for supply on approval basis see Circular No. 10/10/2017-GST Central Tax dated 18 Oct, 2017

For clarification on issues regarding treatment of supply by an artist in various states and supply of goods by artists from galleries see Circular No. 22/22/2017-GST Central Tax dated 21 Dec, 2017

For clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period july 2017 to march 2018 see Circular No. 91/10/2019-GST Central Tax dated 18 Feb, 2019

See