UTGST
UTGST Chapter Guides
Reviewed by CA Nikhil Gupta · Last reviewed 28 July 2026
All chapters
Chapter 1Preliminary · Sections 1, 2Chapter 2Administration · Sections 3, 4, 5, 6Chapter 3Levy and Collection of Tax · Sections 7, 8, 8AChapter 4Payment of Tax · Sections 9, 9A, 9B, 10Chapter 5Inspection, Search, Seizure and Arrest · Sections 11Chapter 6Demands and Recovery · Sections 12, 13Chapter 7Advance Ruling · Sections 14, 15, 16Chapter 8Transitional Provisions · Sections 17, 18, 19, 20Chapter 9Miscellaneous · Sections 21, 22, 23, 24, 25, 26