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The Central Goods and Services Tax Act, 2017   Chapter V   Input Tax Credit   Section No. Particulars 16 Eligibility and conditions for taking input tax credit 17 Apportionment of credit and blocked credit 18 Availability of credit in special circumstances 19 Taking input tax credit in respect of inputs and capital goods sent for job work 20 Manner of distribution of credit by Input Service Distributor 21 Manner of recovery of credit distributed in excess BACK