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GST Laws

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CGST Tax Act, 2017

Chapters

2 + 4 + 6 + 4 + 6 + 9

Acts

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GST (Compensation to States)Act

Chapters

Acts

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IGST Act, 2017

Chapters

2 + 2 + 3 + 3 + 6 + 1 + 1 + 4 + 6

Acts

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UTGST Act, 2017

Chapters

2 + 4 + 3 + 4 + 1 + 2 + 3 + 4 + 6

Acts

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All Acts in GST Laws (104)

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10 Composition levy

CGST Tax Act, 2017 → LEVY AND COLLECTION OF TAX

10 Crediting proceeds of cess to Fund.

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017

10 PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

IGST Act, 2017 → PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

10 Transfer of input tax credit.

UTGST Act, 2017 → PAYMENT OF TAX

11 Officers required to assist proper officers.

UTGST Act, 2017 → INSPECTION, SEARCH SEIZURE AND ARREST

11 Other provisions relating to cess.

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017

11 Place of supply of goods imported into, or exported from India.

IGST Act, 2017 → PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

11 Power to grant exemption from tax.

CGST Tax Act, 2017 → LEVY AND COLLECTION OF TAX

11A. Notwithstanding anything contained in this Act, if the Government is satisfied that

CGST Tax Act, 2017 → LEVY AND COLLECTION OF TAX

12 Place of supply of services where location of supplier and recipient is in India

IGST Act, 2017 → PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

12 Power to make rules.

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017

12 Tax wrongfully collected and paid to Central Government or Union territory Government.

UTGST Act, 2017 → DEMANDS AND RECOVERY

12. Time of supply of goods.

CGST Tax Act, 2017 → TIME AND VALUE OF SUPPLY

13 Laying of rules before Parliament.

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017

13 Place of supply of services where location of supplier or location of recipient is outside India.

IGST Act, 2017 → PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

13 Recovery of tax.

UTGST Act, 2017 → DEMANDS AND RECOVERY

13. Time of supply of services.

CGST Tax Act, 2017 → TIME AND VALUE OF SUPPLY

14 Change in rate of tax in respect of supply of goods or services.

CGST Tax Act, 2017 → TIME AND VALUE OF SUPPLY

14 Definitions.

UTGST Act, 2017 → ADVANCE RULING

14 Power to remove difficulties.

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017

14 Special provision for payment of tax by a supplier of online information and database access or retrieval services.

IGST Act, 2017 → PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

14A Special provision for specified actionable claims supplied by a person located outside taxable territory

IGST Act, 2017 → PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

15 Constitution of Authority for Advance Ruling.

UTGST Act, 2017 → ADVANCE RULING

15 Refund of integrated tax paid on supply of goods to tourist leaving India.

IGST Act, 2017 → REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST

15. Value of taxable supply

CGST Tax Act, 2017 → TIME AND VALUE OF SUPPLY

16 Constitution of Appellate Authority for Advance Ruling.

UTGST Act, 2017 → ADVANCE RULING

16 Zero rated supply.

IGST Act, 2017 → ZERO RATED SUPPLY

16. Eligibility and conditions for taking input tax credit

CGST Tax Act, 2017 → INPUT TAX CREDIT

17 Apportionment of tax and settlement of funds.

IGST Act, 2017 → APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

17 Migration of existing tax payers.

UTGST Act, 2017 → TRANSITIONAL PROVISIONS

17. Apportionment of credit and blocked credits

CGST Tax Act, 2017 → INPUT TAX CREDIT

17A Transfer of certain amounts

IGST Act, 2017 → APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

18 Transfer of input tax credit.

IGST Act, 2017 → APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

18 Transitional arrangements for input tax credit.

UTGST Act, 2017 → TRANSITIONAL PROVISIONS

18. Availability of credit in special circumstances

CGST Tax Act, 2017 → INPUT TAX CREDIT

19 Tax wrongfully collected and paid to Central Government or State Government.

IGST Act, 2017 → APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS

19 Transitional provisions relating to job work.

UTGST Act, 2017 → TRANSITIONAL PROVISIONS

19. Taking input tax credit in respect of inputs and capital goods sent for job work.

CGST Tax Act, 2017 → INPUT TAX CREDIT

2 Definitions

IGST Act, 2017 → PRELIMINARY

2 Definitions.

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017

2 Definitions.

UTGST Act, 2017 → PRELIMINARY

2. Definitions

CGST Tax Act, 2017 → PRELIMINARY

20 Application of provisions of Central Goods and Services Tax Act.

IGST Act, 2017 → MISCELLANEOUS

20 Miscellaneous transitional provisions.

UTGST Act, 2017 → TRANSITIONAL PROVISIONS

20. Manner of distribution of credit by Input Service Distributor.

CGST Tax Act, 2017 → INPUT TAX CREDIT

21 Application of provisions of Central Goods and Services Tax Act.

UTGST Act, 2017 → MISCELLANEOUS

21 Import of services made on or after the appointed day.

IGST Act, 2017 → MISCELLANEOUS

21. Manner of recovery of credit distributed in excess.

CGST Tax Act, 2017 → INPUT TAX CREDIT

22 Power to make rules.

IGST Act, 2017 → MISCELLANEOUS

22 Power to make rules.

UTGST Act, 2017 → MISCELLANEOUS

22. Persons liable for registration.

CGST Tax Act, 2017 → REGISTRATION

23 General power to make regulations.

UTGST Act, 2017 → MISCELLANEOUS

23 Power to make regulations.

IGST Act, 2017 → MISCELLANEOUS

23. Persons not liable for registration.

CGST Tax Act, 2017 → REGISTRATION

24 Laying of rules, regulations and notifications.

IGST Act, 2017 → MISCELLANEOUS

24 Laying of rules, regulations and notifications.

UTGST Act, 2017 → MISCELLANEOUS

24. Compulsory registration in certain cases.

CGST Tax Act, 2017 → REGISTRATION

25 Power to issue instructions or directions

UTGST Act, 2017 → MISCELLANEOUS

25 Removal of difficulties.

IGST Act, 2017 → MISCELLANEOUS

25. Procedure for registration.

CGST Tax Act, 2017 → REGISTRATION

26 Removal of difficulties.

UTGST Act, 2017 → MISCELLANEOUS

26. Deemed registration.

CGST Tax Act, 2017 → REGISTRATION

27. Special provisions relating to casual taxable person and non-resident taxable person.27. Special provisions relating to casual taxable person and non-resident taxable person.

CGST Tax Act, 2017 → REGISTRATION

28. Amendment of registration.

CGST Tax Act, 2017 → REGISTRATION

29. Cancellation of registration.

CGST Tax Act, 2017 → REGISTRATION

3 Appointment of officers.

IGST Act, 2017 → ADMINISTRATION

3 Officers under this Act.

CGST Tax Act, 2017 → ADMINISTRATION

3 Officers under this Act.

UTGST Act, 2017 → OFFICERS UNDER THIS ACT

3 Projected growth rate.

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017

30. Revocation of cancellation of registration.

CGST Tax Act, 2017 → REGISTRATION

4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.

IGST Act, 2017 → ADMINISTRATION

4 Authorisation of officers.

UTGST Act, 2017 → OFFICERS UNDER THIS ACT

4 Base year.

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017

4. Appointment of officers.

CGST Tax Act, 2017 → ADMINISTRATION

5 Base year revenue.

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017

5 Levy and collection

IGST Act, 2017 → LEVY AND COLLECTION OF TAX

5 Powers of officers.

CGST Tax Act, 2017 → ADMINISTRATION

5 Powers officers.

UTGST Act, 2017 → OFFICERS UNDER THIS ACT

6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

CGST Tax Act, 2017 → ADMINISTRATION

6 Authorisation of officers of central tax as proper officer in certain circumstances.

UTGST Act, 2017 → OFFICERS UNDER THIS ACT

6 Power to grant exemption from tax

IGST Act, 2017 → LEVY AND COLLECTION OF TAX

6 Projected revenue for any year.

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017

6A

IGST Act, 2017 → LEVY AND COLLECTION OF TAX

7 Calculation and release of compensation.

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017

7 Inter-State supply.

IGST Act, 2017 → DETERMINATION OF NATURE OF SUPPLY

7 Levy and collection.

UTGST Act, 2017 → LEVY AND COLLECTION OF TAX

7 Scope of supply.

CGST Tax Act, 2017 → LEVY AND COLLECTION OF TAX

8 Intra-State supply.

IGST Act, 2017 → DETERMINATION OF NATURE OF SUPPLY

8 Levy and collection of cess.

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017

8 Power to grant exemption from tax.

UTGST Act, 2017 → LEVY AND COLLECTION OF TAX

8 Tax liability on composite and mixed supplies.

CGST Tax Act, 2017 → LEVY AND COLLECTION OF TAX

8A Notwithstanding anything contained in this Act

UTGST Act, 2017 → LEVY AND COLLECTION OF TAX

8A. Notwithstanding anything contained in this Act

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017

9 Levy and collection.

CGST Tax Act, 2017 → LEVY AND COLLECTION OF TAX

9 Payment of tax.

UTGST Act, 2017 → PAYMENT OF TAX

9 Returns, payments and refunds.

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017

9 Supplies in territorial waters.

IGST Act, 2017 → DETERMINATION OF NATURE OF SUPPLY

9A. Utilisation of input tax credit.

UTGST Act, 2017 → PAYMENT OF TAX

9B. Order of utilisation of input tax credit

UTGST Act, 2017 → PAYMENT OF TAX

Short title, extent and commencement

CGST Tax Act, 2017 → PRELIMINARY

Short title, extent and commencement

IGST Act, 2017 → PRELIMINARY 1

Short title, extent and commencement.

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017 1

Short title, extent and commencement.

UTGST Act, 2017 → PRELIMINARY 1

THE SCHEDULE

GST (Compensation to States)Act → GST(Compensation to states) Act, 2017

Category Statistics

SubCategories

6 + 1 + 9 + 9

Chapters

104

Acts

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Recently Added

30. Revocation of cancellation of registration. Added: Nov 03, 2025

29. Cancellation of registration. Added: Nov 03, 2025

28. Amendment of registration. Added: Nov 03, 2025

27. Special provisions relating to casual taxable person and non-resident taxable person.27. Special provisions relating to casual taxable person and non-resident taxable person. Added: Nov 03, 2025

26. Deemed registration. Added: Nov 03, 2025

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