UTGST
PRELIMINARY  |
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| 1 | Short title, extent and commencement. |
| 2 | Definitions. |
| ADMINISTRATION |
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| 3 | Officers under this Act. |
| 4 | Authorisation of officers |
| 5 | Powers of officers. |
| 6 | Authorisation of officers of central tax as proper officer in certain circumstances. |
| LEVY AND COLLECTION OF TAX |
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| 7 | Levy and collection. |
| 8 | Power to grant exemption from tax. |
| PAYMENT OF TAX |
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| 9 | Payment of tax. |
| 10 | Transfer of input tax credit. |
| INSPECTION, SEARCH, SEIZURE AND ARREST |
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| 11 | Officers required to assist proper officers. |
| DEMANDS AND RECOVERY |
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| 12 | Tax wrongfully collected and paid to Central Government or Union territory Government. |
| 13 | Recovery of tax. |
| ADVANCE RULING |
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| 14 | Definitions. |
| 15 | Constitution of Authority for Advance Ruling. |
| 16 | Constitution of Appellate Authority for Advance Ruling. |