Act 13 of 2017 Enacted 12 Apr 2017 Cited by 6 provisions Instruments 1

This is a second copy of a Central Act. India Code files it on Chandigarh's shelf as well as under Parliament, and the text is the same enactment. Read it at The Integrated Goods and Services Tax Act, 2017, which is the record this site keeps current.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 6

1. Central Goods and Services Tax Rules s. 97 Consumer Welfare Fund
2. Finance Act s. 115 Amendment of notification issued under section 146 of Central Goods and Services Tax Act read with section 20 of Integrated Goods and Services Tax Act, retrospectively
3. Finance Act s. 119 Amendment of notification issued under section 20 of Integrated Goods and Services Tax Act, read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, retrospectively
4. Finance Act s. 121 Retrospective effect to notification issued under clause (i) of section 20 of Integrated Goods and Services Tax read with subsection (2) of section 7 of Central Goods and Services Tax Act
5. Integrated Goods and Services Tax Rules s. 2 Application of Central Goods and Services Tax Rules
6. Karnataka Goods and Services Tax Act s. 174

Made under this section, and citing it

1 instrument names this provision in its title or its text without being made under it.

• Integrated Goods and Services Tax (IGST) Rules,Rule 2017

All subordinate legislation

Questions about Section 20

What does Section 20 of the Integrated Goods and Services Tax Act deal with?

Section 20 of the Integrated Goods and Services Tax Act is headed "Application of provisions of Central Goods and Services Tax Act". The text of this section is not held in our corpus; the heading is what the source publishes for it.

How do I find court cases under Section 20 of the Integrated Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Integrated Goods and Services Tax Act 20, section 20 Integrated Goods and Services Tax Act, section 20 of the Integrated Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 20 of the Integrated Goods and Services Tax Act, and has it changed?

6 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently Integrated Goods and Services Tax (IGST) Rules, (2017).

When was Section 20 of the Integrated Goods and Services Tax Act enacted?

Section 20 of the Integrated Goods and Services Tax Act, cited as Integrated Goods and Services Tax Act 20, was enacted on 12 Apr 2017 as Act 13 of 2017. It is in force as at the date shown on this page.

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 07 Oct 2026. This page is not a substitute for legal advice.