| 3. Levy of tax |
| 4. Liability to tax and rates thereof |
| 5. Exemption of tax |
| 6. Place of sale of goods |
| 7. Time of sale of goods |
| 8. Agents liable to pay tax |
| 9. Collection of tax by registered dealers, Governments and statutory authorities |
| 9-A. Deduction of tax at source (in case of works contract) |
| 10. Output tax, input tax and net tax |
| 11. Input tax restrictions |
| 12. Deduction of input tax in respect of Capital goods |
| 13. Pre-registration purchases |
| 14. Special rebating scheme |
| 15. Composition of tax |
| 16. Special accounting scheme |
| 17. Partial rebate |
| 18. Deduction of tax at source in the case of canteens |
| 19. Change in use or tax payment scheme after deduction of input tax |
| 20. Deduction of input tax on exports and interstate sales, and to special economic zone units and developers etc. |
| 21. Reimbursement of tax |
| 9-B Deduction of tax at source (in case of purchases made by the Government Department and others) |
