| Chapter - I Preliminary | Short title, extent and commencement | |
| Chapter - I Preliminary | Definitions | |
| Chapter - Ii Administration | Officers under this Act. | |
| Chapter - Ii Administration | Appointment of officers. | |
| Chapter - Ii Administration | Powers of officers. | |
| Chapter - Ii Administration | Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances | |
| Chapter - Iii Levy And Collection Of Tax | Scope of supply. | |
| Chapter - Iii Levy And Collection Of Tax | Tax liability on composite and mixed supplies. | |
| Chapter - Iii Levy And Collection Of Tax | Levy and collection. | |
| Chapter - Iii Levy And Collection Of Tax | Composition levy. | |
| Chapter - Iii Levy And Collection Of Tax | Power to grant exemption from tax. | |
| Chapter - Iv Time And Value Of Supply | Time of supply of goods. | |
| Chapter - Iv Time And Value Of Supply | Time of supply of services. | |
| Chapter - Iv Time And Value Of Supply | Change in rate of tax in respect of supply of goods or services. | |
| Chapter - Iv Time And Value Of Supply | Value of taxable supply | |
| Chapter - V Input Tax Credit | Eligibility and conditions for taking input tax credit | |
| Chapter - V Input Tax Credit | Apportionment of credit and blocked credits | |
| Chapter - V Input Tax Credit | Availability of credit in special circumstances | |
| Chapter - V Input Tax Credit | Taking input tax credit in respect of inputs and capital goods sent for job work. | |
| Chapter - V Input Tax Credit | Manner of distribution of credit by Input Service Distributor. | |