Chapter I Preliminary
Section 1 : Short Title, Extent and Commencement
Chapter II Administration
Section 3 : Appointment of Officers
Chapter III Levy and Collection of Tax
Section 5 : Levy and collection of tax
Section 6 : Powers to grant exemption from tax
Chapter IV Determination of nature of supply
Section 8 : Intra state supply
Section 9 : Supplies in Territorial Waters
Chapter V Place of supply of goods or services or both
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
Chapter VI Refund of integrated tax paid on supply of goods to tourist leaving India
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 Difficulties