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