• CHAPTER I - PRELIMINARY
• CHAPTER II - ADMINISTRATION
• CHAPTER III - LEVY AND COLLECTION OF TAX
• CHAPTER IV - TIME AND VALUE OF SUPPLY
• CHAPTER V - INPUT TAX CREDIT
• CHAPTER VI - REGISTRATION
• CHAPTER VII - TAX INVOICE, CREDIT AND DEBIT NOTES
• CHAPTER VIII - ACCOUNTS AND RECORDS
• CHAPTER IX - RETURNS
• CHAPTER X - PAYMENT OF TAX
• CHAPTER XI - REFUNDS
• CHAPTER XII - ASSESSMENT
• CHAPTER XIII - AUDIT
• CHAPTER XIV - INSPECTION, SEARCH, SEIZURE AND ARREST
• CHAPTER XV - DEMANDS AND RECOVERY
• CHAPTER XVI - LIABILITY TO PAY IN CERTAIN CASES
• CHAPTER XVII - ADVANCE RULING
• CHAPTER XVIII - APPEALS AND REVISION
• CHAPTER XIX - OFFENCES AND PENALTIES
• CHAPTER XX - TRANSITIONAL PROVISIONS
• CHAPTER XXI - MISCELLANEOUS