CGST Act is the law passed by the parliament of India for CGST. This tax will levy on all intrastate transactions along with SGST/UTGST. States will pass their respective SGST Act. IGST Act is the law passed by Indian parliament for levy of IGST. This tax will be charged on all interstate supplies. Interstate supplies include the import, export transactions also. UTGST Act is passed by the parliament of India for levy of GST for UT’s not having their own legislature. Compensation Act is passed by the parliament of India for compensation to states and levy of Cess.
Download GST Rules & Bills as passed by parliament