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