{"act":{"id":"integrated-goods-services-tax-act-2017-chandigarh","short_title":"The Integrated Goods and Services Tax Act, 2017","long_title":null,"act_number":"13","act_year":2017,"enact_date":"2017-04-12","enforcement_date":null,"ministry":null,"department":"Excise and Taxation Department","jurisdiction":"Chandigarh","unit":"section","section_count":1,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":"integrated-goods-services-tax-act-2017","text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/integrated-goods-services-tax-act-2017-chandigarh/"},"unit":"section","section":{"number":"20","heading":"Application of provisions of Central Goods and Services Tax Act","text":"","html":"","words":0,"text_source":"published"},"classification":[],"instruments":[{"key":"9859308c","kind":"rule","title":"Integrated Goods and Services Tax (IGST) Rules,","year":2017,"jurisdiction":"Chandigarh","relation":"mentions","act_basis":"recorded","url":"https://indiacode.ecourtsindia.com/rules/integrated-goods-and-services-tax-igst-rules-9859308c/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/integrated-goods-services-tax-act-2017-chandigarh/section/20/","note":null,"source_note":null,"judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}