| 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) |