Section 22 - Power to make rules of IGST ACT, 2017
22. (1) The Government may, on the recommendations of the Council, by notification,
make rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the
Government may make rules for all or any of the matters which by this Act are required to be,
or may be, prescribed or in respect of which provisions are to be or may be made by
(3) The power to make rules conferred by this section shall include the power to give
retrospective effect to the rules or any of them from a date not earlier than the date on which
the provisions of this Act come into force.
(4) Any rules made under sub-section (1) may provide that a contravention thereof
shall be liable to a penalty not exceeding ten thousand rupees.
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- Section 1 - Short title, extent and commencement
- Section 2 - Definitions
- Section 3 - Appointment of officers
- Section 4 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- Section 5 - Levy and collection
- Section 6 - Power to grant exemption from tax
- Section 7 - Inter-State supply
- Section 8 - Intra-State supply
- Section 9 - Supplies in territorial waters
- Section 10 - Place of supply of goods other than supply of goods imported into, or exported from India
- Section 11 - Place of supply of goods imported into, or exported from India
- Section 12 - Place of supply of services where location of supplier and recipient is in India
- Section 13 - Place of supply of services where location of supplier or location of recipient is outside India
- Section 14 - Special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 15 - Refund of integrated tax paid on supply of goods to tourist leaving India
- Section 16 - Zero rated supply
- Section 17 - Apportionment of tax and settlement of funds
- Section 18 - Transfer of input tax credit
- Section 19 - Tax wrongfully collected and paid to Central Government or State Government
- Section 20 - Application of provisions of Central Goods and Services Tax Act
- Section 21 - Import of services made on or after the appointed day
- Section 22 - Power to make rules
- Section 23 - Power to make regulations
- Section 24 - Laying of rules, regulations and notifications
- Section 25 - Removal of difficulties