Chapter III of the CGST/SGST Act, 2016 provides for the levy and collection of CGST and SGST vide section 7 of the Act. Chapter III of the IGST Act, 2016 provides for the levy and collection of IGST vide section 4 of the Act.

Section 7 of the CGST/SGST Act, 2016 and Section 4 of the IGST Act, 2016 are the charging sections of the respective Act.

This note deals with the provisions of charging section 7 and section 4 of the CGST/SGST Act 2016  and IGST Act, 2016 respectively in Part A and Part B of attached presentation.