Goods and Services Tax (GST) Act

Section-wise access to the Goods and Services Tax (GST) Act, presented with exact statutory text and a structured format for accurate legal reference and compliance understanding.

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About the GST Act

The GST Act forms the backbone of India’s indirect tax system, governing the levy and collection of tax on the supply of goods and services. This library presents the Act in a section-wise statutory format, aligned with the structure of the legislation for precise navigation.

How to Use This Page

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Browse the Act chapter-wise and section-wise

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Each section page reproduces the verbatim statutory provision

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Sections are presented as enacted, without editorial alteration

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Interpretative references are provided only at section level, where relevant

Structure of the GST Act

Navigate the GST Act by chapter to access individual statutory sections.

Chapter-wise Index

  • Clause 1 – Short title, extent and commencement
  • Clause 2 – Definitions

  • Section 7 – Scope of supply
  • Section 8 – Composite and mixed supply

  • Section 9 – Levy and collection

This page provides access to the statutory structure of the Income-tax Act for reference purposes. Clause-level pages reproduce the law as enacted. This library does not provide legal advice.