• Section 7 - Scope of supply
• Section 8 - Tax liability on composite and mixed supplies
• Section 9 - Levy and collection
• Section 10 - Composition levy
• Section 11 - Power to grant exemption from tax
• SCHEDULE I - ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
• SCHEDULE II - ACTIVITIES [OR TRANSACTIONS] TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
• SCHEDULE III - ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
• Section 11A - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice