| 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 cess 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 |
| IntegratedGoodsAndServicesTaxAct,2017 | |