Chapter 14: Import and Export Under GST Chapter 15: Refunds Chapter 16: Job Work Chapter 17: Assessment & Audit Chapter 18: Inspection, Search, Seizure and Arrest Chapter 19: Demand and Recovery Chapter 20: Liability to Pay in Certain Cases Chapter 21: Offences and Penalties and Ethical Aspects under GST Chapter 22: Appeals and Revisions Chapter 23: Advance Ruling Chapter 24: Miscellaneous Provisions