- 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 (Sections 143 to 174)
