law: The Integrated Goods and Services Tax Act, 2017
  Chapter IX
  Miscellaneous
  20. Application of provisions of Central Goods and Services Tax Act.-
  Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,-
  (i) scope of supply;
  (ii) composite supply and mixed supply;
  (iii) time and value of supply;
  (iv) input tax credit;
  (v) registration;
  (vi) tax invoice, credit and debit notes;
  (vii) accounts and records;
  (viii) returns, other than late fee;
  (ix) payment of tax;
  (x) tax deduction at source;
  (xi) collection of tax at source;
  (xii) assessment;
  (xiii) refunds;
  (xiv) audit;
  (xv) inspection, search, seizure and arrest;
  (xvi) demands and recovery;
  (xvii) liability to pay in certain cases;
  (xviii) advance ruling;
  (xix) appeals and revision;
  (xx) presumption as to documents;
  (xxi) offences and penalties;
  (xxii) job work;
  (xxiii) electronic commerce;
  (xxiv) transitional provisions; and
  (xxv) miscellaneous provisions including the provisions relating to the imposition of interest and penalty, shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as they apply in relation to central tax as if they are enacted under this Act:
  Provided that in the case of tax deducted at source, the deductor shall deduct tax at the rate of two per cent. from the payment made or credited to the supplier:
  Provided further that in the case of tax collected at source, the operator shall collect tax at such rate not exceeding two per cent, as may be notified on the recommendations of the Council, of the net value of taxable supplies:
  Provided also that for the purposes of this Act, the value of a supply shall include any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier:
  Provided also that in cases where the penalty is leviable under the Central Goods and Services Tax Act and the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, the penalty leviable under this Act shall be the sum total of the said penalties.
  1[Provided also that where the appeal is to be filed before the Appellate Authority or the Appellate Tribunal, the maximum amount payable shall be fifty crore rupees and one hundred crore rupees respectively.]
  1. The proviso ins. by Act 32 of 2018, s. 8 (w.e.f. 1-2-2019).