section Wise Section Wise Chapter Wise

S.No	Section	Section Title	View
1	1	Short title, extent and commencement	View
2	2	Definitions	View
3	3	Appointment of officers	View
4	4	Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances	View
5	5	Levy and collection	View
6	6	Power to grant exemption from tax	View
7	7	Inter-State supply.	View
8	8	Intra-State supply	View
9	9	Supplies in territorial waters	View
10	10	Place of supply of goods other than supply of goods imported into, or exported from India	View
11	11	Place of supply of goods imported into, or exported from India	View
12	12	Place of supply of services where location of supplier and recipient is in India	View
13	13	Place of supply of services where location of supplier or location of recipient is outside India	View
14	14	Special provision for payment of tax by a supplier of online information and database access or retrieval services	View
15	15	Refund of integrated tax paid on supply of goods to tourist leaving India	View
16	16	Zero rated supply	View
17	17	Apportionment of tax and settlement of funds	View
18	17A	Transfer of certain amounts	View
19	18	Transfer of input tax credit	View
20	19	Tax wrongfully collected and paid to Central Government or State Government	View
21	20	Application of provisions of Central Goods and Services Tax Act	View
22	21	Import of services made on or after the appointed day	View
23	22	Power to make rules	View
24	23	Power to make regulations	View
25	24	Laying of rules, regulations and notifications	View
26	25	Removal of difficulties	View