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5
Chapter 1 The Central Goods and Services Tax Act, 2017 (No. 12 of 2017)
Chapter 2 The Integrated Goods and Services Tax Act, 2017 (No. 13 of 2017)
Chapter 3 The Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017)
Chapter 4 The Goods and Services Tax (Compensation to States) Act, 2017 (No. 15 of 2017)
RULES & FORMATS
Chapter 5 Composition Rules
Chapter 6 Determination of Value of Supply
Chapter 7 Input Tax Credit
Chapter 8 Payment of Tax
Chapter 9 Refund
Chapter 10 Registration
Chapter 11 Returns
Chapter 12 Tax Invoice, Credit and Debit Notes
Chapter 13 Transitional Provisions
Chapter 14 Accounts and Records
Chapter 15 Proposed CTD Document
DRAFT RULES
Chapter 16 Advance Ruling
Chapter 17 Appeals and Revision
Chapter 18 Assessment and Audit
Chapter 19 Electronic Way Bill
GST RATES
Chapter 1 GST Rate Schedule for Goods
Chapter 2 IGST Exemptions/Concessions under GST
Chapter 3 Schedule of GST Rates for Services as Approved by GST Council
Chapter 3A Service Tax Exemptions to be continued in GST as decided by GST Council
Chapter 4 Proposed New Scheme of Classification of Services
Chapter 5 Services under Reverse Charge as Approved by GST Council
Chapter 6 GST Compensation Cess Rates for different supplies
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