| Section 1 | Short title, extent and commencement | |
| Section 5 | Powers of officers under GST | |
| Section 6 | Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances | |
| Section 8 | Tax liability on composite and mixed supplies | |
| Section 11 | Power to grant exemption from tax | |
| Section 13 | Time of Supply of Services | |
| Section 14 | Change in rate of tax in respect of supply of goods or services | |
| Section 16 | Eligibility and conditions for taking input tax credit | |
| Section 17 | Apportionment of credit and blocked credits | |
| Section 18 | Availability of credit in special circumstances | |
| Section 19 | Taking input tax credit in respect of inputs and capital goods sent for job work | |
| Section 20 | Manner of distribution of credit by Input Service Distributor | |