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    IGST_Act_2017 Section / Rule Number   Content Act / Rule Name CHAPTER– I PRELIMINARY CHAPTER- II ADMINISTRATION CHAPTER– III LEVY AND COLLECTION OF TAX CHAPTER– IV DETERMINATION OF NATURE OF SUPPLY CHAPTER-V PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH CHAPTER– VI REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST CHAPTER- VII ZERO RATED SUPPLY CHAPTER VIII - APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS CHAPTER– IX MISCELLANEOUS

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