CHAPTER I – PRELIMINARY
Section 1 – Short title, extent and commencement
Section 2 – Definitions.
CHAPTER II – ADMINISTRATION
Section 3 – Appointment of officers.
Section 4 – Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
CHAPTER III – LEVY AND COLLECTION OF TAX
Section 5 – Levy and collection.
Section 6 – Power to grant exemption from tax.
CHAPTER IV – DETERMINATION OF NATURE OF SUPPLY
Section 7 – Inter-State supply
Section 8 – Intra-State supply
Section 9 – Supplies in territorial waters
CHAPTER V – PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Section 10 – Place of supply of goods other than supply of goods imported into, or exported from India
Section 11 – Place of supply of goods imported into, or exported from India
Section 12 – Place of supply of services where location of supplier and recipient is in India
Section 13 – Place of supply of services where location of supplier or location of recipient is outside India
Section 14 – Special provision for payment of tax by a supplier of online information and database access or retrieval services
CHAPTER VI – REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
Section 15 – Refund of integrated tax paid on supply of goods to tourist leaving India
CHAPTER VII – ZERO RATED SUPPLY
Section 16 – Zero rated supply
CHAPTER VIII – APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
Section 17 – Apportionment of tax and settlement of funds
Section 18 – Transfer of input tax credit
Section 19 – Tax wrongfully collected and paid to Central Government or State Government
CHAPTER IX – MISCELLANEOUS
Section 20 – Application of provisions of Central Goods and Services Tax Act
Section 21 – Import of services made on or after the appointed day
Section 22 – Power to make rules
Section 23 – Power to make regulations
Section 24 – Laying of rules, regulations and notifications
Section 25 – Removal of difficulties