143 Job work procedure.
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144 Presumption as to documents in certain cases.
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145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
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146 Common Portal.
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147 Deemed Exports.
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148 Special procedure for certain processes.
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149 Goods and services tax compliance rating.
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150. Obligation to furnish information return.
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151. Power to collect statistics.
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152. Bar on disclosure of information.
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153. Taking assistance from an expert.
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154. Power to take samples.
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155. Burden of proof.
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156. Persons deemed to be public servants.
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157. Protection of action taken under this Act.
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158. Disclosure of information by a public servant.
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159. Publication of information in respect of persons in certain cases.
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160. Assessment proceedings, etc., not to be invalid on certain grounds.
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161. Rectification of errors apparent on the face of record.
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162. Bar on jurisdiction of civil courts.
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163.Levy of fee.
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164. Power of Government to make rules.
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165. Power to make regulations.
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166. Laying of rules, regulations and notifications.
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167. Delegation of powers.
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168. Power to issue instructions or directions.
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168A. Power of Government to extend time limit in special circumstances
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169. Service of notice in certain circumstances.
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170. Rounding off of tax, etc.
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171. Anti-profiteering measure.
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172. Removal of difficulties.
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173. Amendment of Act 32 of 1994.
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174. Repeal and saving.
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158A
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