 | Chapter I - Basic Concepts of GST & Transitional Provisions |
 | Chapter II - Scope, Place, Time & Value of Supply |
 | Chapter III - Registration, Returns, Payment of taxes & other levies |
 | Chapter IV - Input Tax credit, Tax Invoices, Accounts & Records |
 | Chapter V - Refunds, Demand & Recovery |
 | Chapter VI - Assessment, Audit, Inspection, Search & Seizure |
| Chapter VII - Advance Ruling & Appeal Provisions |
| Chapter VIII - Liability to pay in Certain Cases, Offences & Penalties |
| Chapter IX - Miscellaneous |
| Chapter X - GST Rates for Goods & Services |
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