| Chapter/ Section/ Particulars |
| CHAPTER – I (PRELIMINARY) |
| Section 1: Short Title, Extent and Commencement |
| Section 2: Definitions |
| CHAPTER – II (ADMINISTRATION) |
| Section 3: Officers under this Act |
| Section 4: Authorisation of Officers |
| Section 5: Powers of Officers |
| Section 6: Authorisation of Officers of Central Tax as Proper Officer |
| CHAPTER – III (LEVY AND COLLECTION OF TAX) |
| Section 7: Levy and Collection of Tax |
| Section 8: Power to Grant Exemption from Tax |
| CHAPTER – IV (PAYMENT OF TAX) |
| Section 9: Payment of Tax |
| Section 10: Transfer of Input Tax Credit (ITC) |
| CHAPTER – V (INSPECTION, SEARCH, SEIZURE AND ARREST) |
| Section 11: Officers Required to Assist Proper Officers |
| CHAPTER – VI (DEMAND AND RECOVERY) |
| Section 12: Tax Collected Wrongfully and paid to Central/ UT Govt |
| Section 13: Recovery of Tax |
| CHAPTER – VII (ADVANCE RULING) |
| Section 14: Advance Ruling – Definitions |
| Section 15: Constitution of Authority for Advance Ruling |
| Section 16: Constitution of Appellate Authority for Advance Ruling |
| CHAPTER – VIII (TRANSITIONAL PROVISIONS) |
| Section 17: Migration of Existing Tax Payers (Transitional Provisions) |
| Section 18: Transitional Arrangements for Input Tax Credit (ITC) |
| Section 19: Transitional Provisions relating to Job Work |
| Section 20: Miscellaneous Transitional Provisions |
| CHAPTER – IX (MISCELLANEOUS) |
| Section 21: Application of Provisions of CGST Act |
| Section 22: Power to Make Rules |
| Section 23: General Power to Make Regulations |
| Section 24: Laying of Rules, Regulations and Notifications |
| Section 25: Power to Issue Instructions or Directions |
| Section 26: Removal of Difficulties |
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| Download PDF Copy of Notification on UTGST Act, 2017 |