Sections
- Section 1: Short title, extent and commencement
- Section 2: Definitions
- Section 3: Appointment of officers
- Section 4: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- Section 5: Levy and collection
- Section 6: Power to grant Exemption from tax
- Section 6A: Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
- Section 7: Inter-State supply
- Section 8: Intra-State supply
- Section 9: Supplies in territorial waters
- 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
- Section 14A: Special Provision for specified actionable claims supplied by a person located outside taxable territory
- Section 15: Refund of integrated tax paid on supply of goods to tourist leaving India
- Section 16: Zero rated supply
- Section 17: Apportionment of tax and settlement of funds
- Section 17A: Transfer of Certain Amounts
- Section 18: Transfer of input tax credit
- Section 19: Tax wrongfully collected and paid to Central Government or State Government
- 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
Chapters
- 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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