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of <h1>Integrated Goods and Services Tax Act, 2017: Key Provisions on Inter-State Supplies, Tax Rates, and Zero-Rating Rules</h1> The Integrated Goods and Services Tax Act, 2017, outlines provisions for the administration, levy, and collection of integrated tax on inter-State supplies of goods and services. It defines key terms, appoints officers, and authorizes tax officers under specific conditions. The Act specifies tax rates, exemptions, and reverse charge mechanisms, including for electronic commerce operators. It details the place of supply rules for goods and services, including imports and exports, and provides for zero-rating of certain supplies. Provisions for tax refunds, apportionment, and utilization of tax credits are included. The Act grants the Central Government and Board powers to make rules and regulations and mandates parliamentary oversight of such rules.
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