Section 18: Transfer of input tax credit

Q: What does Section 18 of The Integrated Goods and Services Tax Act, 2017 (IGST) deal with?

Section 18 IGST pertains to "Transfer of input tax credit". It is part of the The Integrated Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 18 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs transfer of input tax credit. As verified on 19 May 2026.

Q: Is Section 18 IGST still in force?

Yes, Section 18 of the The Integrated Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 18 IGST?

धारा 18 IGST is the Devanagari Hindi reference for Section 18 of the The Integrated Goods and Services Tax Act, 2017. Section 18 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs transfer of input tax credit. As verified on 19 May 2026.

Q: What is Dhara 18 IGST?

Dhara 18 IGST is the Roman Hindi reference for Section 18 of the The Integrated Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 18 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs transfer of input tax credit. As verified on 19 May 2026.

Q: How to cite Section 18 of The Integrated Goods and Services Tax Act, 2017?

Cite as: "Section 18, The Integrated Goods and Services Tax Act, 2017 (IGST)" in legal briefs. For academic writing, use the BlueBook format: The Integrated Goods and Services Tax Act, 2017, § 18 (India).

Law on Tips Editorial Board

- On utilisation of credit of integrated tax availed under this Act for payment of,-

(a) central tax in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilised and the Central Government shall transfer an amount equal to the amount so reduced from the integrated tax account to the central tax account in such manner and within such time as may be prescribed;

(b) Union territory tax in accordance with the provisions of section 9 of the Union Territory Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilised and the Central Government shall transfer an amount equal to the amount so reduced from the integrated tax account to the Union territory tax account in such manner and within such time as may be prescribed;

(c) State tax in accordance with the provisions of the respective State Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilised and shall be apportioned to the appropriate State Government and the Central Government shall transfer the amount so apportioned to the account of the appropriate State Government in such manner and within such time as may be prescribed.