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