| Section 1 | Short title, extent and commencement |
| Section 2 | Definitions |
| Section 3 | Officers under this Act |
| Section 4 | Authorisation of officers |
| Section 5 | Powers of officers |
| Section 6 | Authorisation of officers of central tax as proper officer in certain circumstances |
| Section 7 | Levy and collection |
| Section 8 | Power to grant exemption from tax |
| Section 8A | Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice |
| Section 9 | Payment of tax |
| Section 9A | Utilisation of input tax credit |
| Section 9B | Order of utilisation of input tax credit |
| Section 10 | Transfer of input tax credit |
| Section 11 | Officers required to assist proper officers |
| Section 12 | Tax wrongfully collected and paid to Central Government or Union territory Government |
| Section 13 | Recovery of tax |
| Section 14 | Definitions |
| Section 15 | Constitution of Authority for Advance Ruling |
| Section 16 | Constitution of Appellate Authority for Advance Ruling |
| Section 17 | Migration of existing tax payers |
| Section 18 | Transitional arrangements for input tax credit |
| Section 19 | Transitional provisions relating to job work |
| Section 20 | Miscellaneous transitional provisions |
| Section 21 | Application of provisions of Central Goods and Services Tax Act |
| Section 22 | Power to make rules |
| Section 23 | General power to make regulations |
| Section 24 | Laying of rules, regulations and notifications |
| Section 25 | Power to issue instructions or directions |
| Section 26 | Removal of difficulties |