| 3 Incidence, Levy and Rate of Tax |
| 4 Levy of tax on turnover of sale |
| 5 Levy of Tax on turnover of purchase |
| 13 Input tax credit |
| 15 Net amount of tax payable and treatment of input tax credit exceeding tax liability |
| 6 Composition of tax liability |
| 8 Liability on fraudulent issuance and procurement of tax invoice and sale invoice |
| 11 Tax liability in case of minor or incapacitated person |
| 7 Tax not to be levied on certain sales and purchases |
| 9 Liability of firm, association of persons and Hindu undivided family |
| 12 Liability in case of court of wards |
| 16 Burden of proof |
| 10 Tax due from deceased person payable by his representatives |
| 14 Reverse input tax credit |
| 3A Levy of Additional Tax |
| 6A. Compounding of tax and penalties in certain cases |