Section 1

Short title, extent, and commencement

Section 2

Definitions

Chapter 1: Preliminary Rules

Rule 1

Short title and Commencement

Rule 2

Definitions

Section 3

Officers under this Act

Section 4

Appointment of officers

Section 5

Power of officers

Section 6

Cross utilisation of powers by CGST and SGST/UTGST officers

Section 7

Scope of Supply i.e. transactions that shall be treated as supply for the purpose of this Act.

SCHEDULE I: Transaction without consideration to be treated as supply

SCHEDULE II: Which specific transactions shall be treated as supply of goods

SCHEDULE III: Transaction which neither are supply of goods, nor supply of service

Section 8

How tax shall be charged on composite or mixed supply

Section 9

Levy and collection of Tax

Section 10

Composition Levy

Section 11

Exempt Supply

Section 11A

Power not to recover tax, not levied, or short-levied as a result of general practice

Chapter 2: Composition Scheme Rules

Rule 3

Intimation for composition levy

Rule 4

Effective date for composition levy

Rule 5

Conditions for opting composition tax scheme

Rule 6

Validity and cancelation of composition scheme

Rule 7

Composition tax rate (Effective from 1-4-2020)

Form applicable to composition dealers

Section 12

Time of supply of goods i.e. when tax liability shall arise

Section 13

Time of supply of service i.e. when tax liability shall arise

Section 14

Time of supply in case of change in rate of tax

Section 15

Value of supply

Chapter 4: Value of Supply Rules

Rule 27

Value of supply, where money is not the sole consideration

Rule 28

Value of supply between distinct persons or related parties

Rule 29

Value of supply of goods between principal and agent

Rule 30

Value of supply based on cost price

Rule 31

Other method for determining the value of supply

Rule 31A

Value of supply of lottery, betting, gambling and horse racing

Rule 31B

Value of supply of online gaming including online money gaming

Rule 31C

Value of supply in case of casino

Rule 32

Value of supply in case of certain services

Rule 32A

Value of supply where Kerala Flood Cess is applicable

Rule 33

Value of supply of service in case of Pure Agent

Rule 34

Value of supply, where consideration is received in foreign currency

Rule 35

Value of supply inclusive of GST Tax

Section 16

Eligibility, conditions and time limit for claiming input tax credit

Section 17

Blocked input tax credit and apportionment of common input tax credit

Section 18

Availability of input tax credit in special circumstances

Section 19

Input tax credit in respect of goods and capital goods sent for job work

Section 20

Manner of distribution of input tax credit by an input service distributor

Section 21

Manner of recovery of excess input tax credit distributed

Chapter 5: Input Tax Credit Rules

Rule 36

Documentary requirements for claiming input tax credit

Rule 37

Reversal of input tax credit, if payment is not made to supplier within 180 days

Rule 37A

Reversal of input tax credit, if tax is not paid by suppliers, and re-availment thereof

Rule 38

Input tax credit by a banking company & financial institution

Rule 39

Procedure of input tax credit distribution by an input service distributer

Rule 40

Manner of claiming input tax credit in special circumstances as referred in section 18

Rule 41

Transfer of input tax credit in case of sale, merger, demerger,  amalgamation, lease, or transfer of a business