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Union Territory Goods and Services Tax Act, 2017
Browse 29 published section guides in chapter order. Search by section number or topic to find the provision you need.
Official source checked as of 11 October 2026. Read the official Act.
Source note: India Code consolidation with 2024 amendments; sections 1, 3-5, 11, 17-20 and 22-26 checked against Gazette text, CBIC portal and Finance Acts to 2026 on 11 October 2026; transaction-date notifications must be checked
Chapter I - Preliminary
Chapter II - Administration
Chapter III - Levy and collection of tax
Chapter IV - Payment of tax
Chapter V - Inspection, search, seizure and arrest
Chapter VI - Demands and recovery
Chapter VII - Advance ruling
Chapter VIII - Transitional provisions
Chapter IX - Miscellaneous
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