• Section 7 of CGST Act - Scope of supply
• Section 8 of CGST Act - Tax liability on composite and mixed supplies
• Section 9 of CGST Act - Levy and collection
• Section 10 of CGST Act - Composition levy
• Section 11 of CGST Act - Power to grant exemption from tax
• SCHEDULE I of CGST Act - ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
• SCHEDULE II of CGST Act - ACTIVITIES [OR TRANSACTIONS] TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
• SCHEDULE III of CGST Act - ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
• Section 11A of CGST Act - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice