| 6 Incidence of tax |
| 7 Liability of person registered under the Central Sales Tax Act, 1956 |
| 8 Rate of Value Added Tax |
| 9 Rate of Turn Over Tax |
| 10 Rounding off of tax |
| 11 Bar against collection of tax when not payable |
| 12 Liability of register Persons |
| 13 Input Tax Credit |
| 14 Input tax credit in respect of stock held on the appointed day |
| 15 Net tax payable by a taxable person |
| 16 Tax free goods |
| 17 Zero-rated sales |
| 18 Refund of tax to certain categories |
| 8A Payment in lump-sum of Tax |
| 8B Levy of additional tax |
| 13A Input tax credit for tax,paid under the punjab tax on entry of goods into local Act, 2000 |