• Section 1 - Short title, extent and commencement
• Section 2(6) - Definition of "aggregate turnover" under CGST Act
• Section 2(5) - Definition of "agent" under CGST Act
• Section 2(105) - Definition of "supplier" under CGST Act
• Section 2(7) - Definition of "agriculturist" under CGST Act
• Section 2(107) - Definition of "taxable person" under CGST Act
• Section 2(77) - Definition of "non-resident taxable person" under CGST Act
• Section 2(44) - Definition of "electronic commerce" under CGST Act
• Section 2(45) - Definition of "electronic commerce operator" under CGST Act
• Section 2(20) - Definition of "casual taxable person" under CGST Act
• Section 2(61) - Definition of "input service distributor" under CGST Act
• Section 2(50) - Definition of "fixed establishment" under CGST Act
• Section 2(85) - Definition of "Place of business" under CGST Act
• Section 2(94) - Definition of "Registered Person" under CGST Act
• Section 2(82) - Definition of "output tax" under CGST Act
• Section 2(62) - Definition of "input tax" under CGST Act
• Section 2(17) - Definition of "business" under CGST Act
• Section 2(47) - Definition of "exempt supply" under CGST Act
• Section 2(119) - Definition of "Works Contract" under CGST Act
• Section 2(68) - Definition of "Job Work" under CGST Act
• Section 2(88) - Definition of "Principal" under CGST Act
• Section 2(83) - Definition of "Outward supplies" under CGST Act
• Section 2(106) - Definition of "Tax Period" under CGST Act
• Section 2(52) - Definition of "goods" under CGST Act
• Section 2(75) - Definition of "money" under CGST Act
• Section 2(102) - Definition of "services" under CGST Act
• Section 2(31) - Definition of "consideration" under CGST Act
• Section 2(90) - Definition of "principal supply" under CGST Act
• Section 2(30) - Definition of "composite supply" under CGST Act
• Section 2(74) - Definition of "mixed supply" under CGST Act
• Section 2(98) - Definition of "Reverse Charge" under CGST Act
• Section 2(112) - Definition of "turnover in State” or “turnover in Union territory" under CGST Act
• Section 2(78) - Definition of "non-taxable supply" under CGST Act
• Section 2(33) - Definition of "continuous supply of services" under CGST Act