| Sections | Title |
| 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 |
| Section 6A | Power not to Recover Goods and Services Tax not Levied or Short-Levied as a Rresult of Grant Practice |
| Chapter : V – DETERMINATION OF NATURE OF SUPPLY |
| Section 7 | Inter-State Supply |
| Section 8 | Intra-State Supply |
| Section 9 | Supplies in Tarritorial Waters |
| Chapter : V – PLACE OF SUPPLY OF GOODS OR SERVICES OT 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 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 Tarritory |
| Chapter : VI – REFUND OF INTEGRATED TAX TO INTERNATIONAL TOUREST |
| 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 SETTELEMENT OF FUND |
| Section 17 | Apportinment of Tax and Settlement of Funds |
| Section 17A | Transfer of Certain mounts |
| 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 Act |
| Section 21 | Import of Services Made on or after the Appointed Day |
| Section 22 | Power to Make Rules |
| Section 23 | Power to Make Regulation |
| Section 24 | Laying of Rules, Regulations and Notification |
| Section 25 | Removal of Difficulties |
| Notes to Clauses |
| Notes | Notes on Clauses |
| MEMORANDUM |
| MEMO | MEMORANDUM REGARDING DELEGATED LEGISLATION |