Chapter I – Preliminary
1 – Short Title Extent and Commencement2 – Definitions
Chapter II – Administration
3 – Appointment of Officers4 – Authorisation of Officers of State Tax or Union Territory Tax as Proper Officer in Certain Circumstances
Chapter III – Levy and Collection of Tax
5 – Levy and Collection6 – Power to Grant Exemption from Tax
Chapter IV – Determination of Nature of Supply
7 – Inter-State Supply8 – Intra-State Supply
9 – Supplies in Territorial Waters
Chapter V – Place of Supply of Goods or Services or Both
10 – Place of Supply of Goods other than Supply of Goods Imported into or Exported from India11 – Place of Supply of Goods Imported into or Exported from India
12 – Place of Supply of Services where Location of Supplier and Recipient is in India
13 – Place of Supply of Services where Location of Supplier or Location of Recipient is Outside India
14 – Special Provision for Payment of Tax by a Supplier of Online Information and Database Access or Retrieval Services
Chapter VI – Refund of Integrated Tax to International Tourist
15 – Refund of Integrated Tax Paid on Supply of Goods to Tourist Leaving IndiaChapter VII – Zero Rated Supply
16 – Zero Rated SupplyChapter VIII – Apportionment of Tax and Settlement of Funds
17 – Apportionment of Tax and Settlement of Funds18 – Transfer of Input Tax Credit
19 – Tax Wrongfully Collected and Paid to Central Government or State Government
Chapter IX – Miscellaneous
20 – Application of Provisions of Central Goods and Services Tax Act21 – Import of Services Made n or After the Appointed Day
22 – Power to Make Rules
23 – Power to Make Regulations
24 – Laying of Rules Regulations and Notifications
25 – Removal of Difficulties
Note:- Copy from Act. This is bare provisions given in IGST Act.
