3. Supplies of goods and/or services in the course of inter-State trade or commerce

4. Supplies of goods and/or services in the course of intra-State trade or commerce

5. Levy and collection of Integrated Goods and Services Tax

6. Power to grant exemption from tax

7. Place of supply of goods other than supply of goods imported into, or exported from India

8. Place of supply of goods imported into, or exported from India

9. Place of supply of services where the location of the supplier of service and the location of the recipient is in India

10. Place of supply of services where the location of the supplier or the location of the recipient is outside India

11. Payment of tax, interest, penalty and other amounts

12. Special provision for payment of tax by a supplier of online information and database access or retrieval services located outside India to specified person in the taxable territory

13. Claim of input tax credit, provisional acceptance, matching, reversal and reclaim of input tax credit or reduction in output tax liability

14. Transfer of input tax credit CHAPTER– VII

15. Apportionment of tax collected under the Act and settlement of funds

16. Zero rated supply

17. Application of certain provisions of the CGST Act, 2016

18. Power to make rules

19. Tax wrongfully collected and deposited with the Central or a State Government

20. Refund of IGST paid on supply of goods to outbound tourist

21. Import of services or inter-State supply of goods and/or services made on or after the appointed day

22. Classes of officers under the Integrated Goods and Services Tax Act, 2016

23. Appointment of officers under the Integrated Goods and Services Tax Act, 2016

24. Appointment of Officers of SGST as proper officer in certain circumstances