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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
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