| GSTA_001 | Section 1 - Short title, extent and commencement |
| GSTA_002 | Section 2 - Definitions |
| GSTA_003 | Section 3 - Officers under this Act |
| GSTA_004 | Section 4 - Appointment of officers |
| GSTA_005 | Section 5 - Powers of officers |
| GSTA_006 | Section 6 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances |
| GSTA_007 | Section 7 - Scope of supply |
| GSTA_008 | Section 8 - Tax liability on composite and mixed supplies |
| GSTA_009 | Section 9 - Levy and collection |
| GSTA_010 | Section 10 - Composition levy |
| GSTA_011 | Section 11 - Power to exemption from tax |
| GSTA_012 | Section 12 - Time of supply of goods |
| GSTA_013 | Section 13 - Time of supply of services |
| GSTA_014 | Section 14 - Change in rate of tax in respect of supply of goods or services |
| GSTA_015 | Section 15 - Value of taxable supply |
| GSTA_016 | Section 16 - Eligibility and conditions for taking input tax credit |
| GSTA_017 | Section 17 - Apportionment of credit and blocked credit |
| GSTA_018 | Section 18 - Availability of credit in special circumstances |
| GSTA_019 | Section 19 - Taking input tax credit in respect of inputs and capital goods sent for job work |
| GSTA_020 | Section 20 - Manner of distribution of credit by Input Service Distributor |
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