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GST Law comprising:

(i) Central Goods and Services Tax Act, 2017 including Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017,

(ii) State Goods and Services Tax Act, 2017 as notified by respective States,

(iii) Union Territory Goods and Services Tax Act, 2017,

(iv) Integrated Goods and Services Tax Act, 2017 including Integrated Goods and Services Tax (Extension to Jammu and Kashmir Act, 2017),

(v) Goods and Services Tax (Compensation to States) Act, 2017 (hereinafter referred as CGST, SGST, UTGST, IGST and CESS respectively at the GST portal) and

(vi) Rules, Notifications, Amendments and Circulars issued under the respective Acts.

-Reference : gst.gov.in