| Part I - Overview of GST |
| Part II - Meaning and Scope of Supply |
| Part III - Legal and Substantive Aspects |
| Part IV - Import of Goods and Services |
| Part V - Export of Goods and Services |
| Part VI - Refunds Under GST |
| Part VII - GST Procedures |
| Part VIII - Audit, Assessment, Demand and Recovery |
| Part IX - Interest, Penalty and Prosecution |
| Part X - Advance Ruling and Appeals |
| Part XI - Taxation of Important Taxable Services |