Section 1 (CGST Act)

Short title, extent and commencement

Section 2 (CGST Act)

Definitions

Section 3 (CGST Act)

Officers under this Act

Section 4 (CGST Act)

Appointment of Officers.

Section 4 (CGST Act)

Appointment of Officers

Section 5 (CGST Act)

Powers of officers under GST

Section 6 (CGST Act)

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

Section 7 (CGST Act)

Scope of supply

Section 8 (CGST Act)

Tax liability on composite and mixed supplies

Section 9 (CGST Act)

Levy and collection

Section 10 (CGST Act)

Composition levy

Section 11 (CGST Act)

Power to grant Exemption

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