## The Statutory Framework of GST
GST is not a single Act — it is a framework of multiple Acts working together, plus subordinate sources.
### Primary Legislation – The 35 GST Acts
| Act | Number | Notes |
|---|---|---|
| CGST Act | 1 | Applies pan-India for intra-State supply (Centre's portion) |
| SGST Act | 31 | One for each State (28) + UTs with legislature (3): Delhi, Puducherry, J&K |
| UTGST Act | 1 | For UTs without legislature (Andaman & Nicobar, Lakshadweep, Dadra & Nagar Haveli and Daman & Diu, Ladakh, Chandigarh) |
| IGST Act | 1 | For inter-State supply, imports, exports |
| GST (Compensation to States) Act | 1 | Compensation cess on luxury/sin goods, to compensate States for revenue loss during transition |
| TOTAL | 35 |
### Why 31 SGST Acts and Not 28?
UTs with their own legislature can enact their own SGST law:
- Delhi (NCT)
- Puducherry
- Jammu and Kashmir (post-reorganisation)
So: 28 States + 3 legislative UTs = 31 SGST Acts.
Other UTs (no legislature) are covered by the single UTGST Act.
### Other Sources of GST Law
- Rules notified under each Act
- Notifications issued by CBIC (Central Board of Indirect Taxes and Customs)
- Circulars for clarification
- Finance Act of each year — amends GST law via annual budget
- Orders and Press Releases for procedural guidance
> 💡 Hierarchy: Constitution > GST Acts > Rules > Notifications > Circulars. A circular cannot override the Act.