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