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GST · Act
Integrated Goods and Services Tax Act, 2017
GST on supplies between States, imports and exports, and the rules that decide the place of supply.
- Type
- Act
- Made by
- Parliament of India / CBIC
- Number
- Act No. 13 of 2017
- Date
- 12 Apr 2017
The official text
Last checked 23 Oct 2026. We check the official website every week and keep the latest copy.
Amendments and notifications
New amendments are added here automatically when the government publishes them (see Updates).
Descriptions are our own short summaries for general information. The PDF copies are unchanged official documents; always rely on the version on the government website.