GST Act — Complete Section Reference
Plain-English explanations, related case laws, and expert analysis for every section of CGST, IGST and SGST Acts.
29
GST Sections
CGST · IGST · SGST
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29 provisions
§1
Short title, extent and commencement
§2
Definitions
§3
Appointment of officers
§4
Authorisation of officers
§5
Levy and collection
§6
Power to grant exemption
§7
Supplies in territorial waters
§8
Application of provisions of Central Goods and Services Tax Act
§8a
Transfer of certain amounts
§9
Payment of tax
§9a
Availability of credit in special circumstances
§9b
Transitional provisions relating to job work
§10
Recovery of tax
§11
Refund of tax
§12
Determination of tax not paid
§13
Rectification of errors
§14
Penalty for certain offences
§15
Power to waive penalty
§16
Inspection, search and seizure
§17
Appeals to Appellate Authority
§18
Appeal to High Court
§19
Powers of Revisional Authority
§20
Obligations of operators of Electronic Commerce Operators
§21
Liability to pay tax in certain cases
§22
Power to make rules
§23
Power to make regulations
§24
Laying of rules, regulations and notifications
§25
Removal of difficulties
§26
Repeal and saving