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Chapter 5 of The Central Goods and Services Tax Act, 2017 (Act No. 12) View all Acts

Input Tax Credit
5 (V)

Act Details View Act

The Central Goods and Services Tax Act, 2017
12
12-04-2017
The Central Goods and Services Tax Act, 2017
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Ministry of Finance
Department of Revenue

Sections from Chapter 5 of The Central Goods and Services Tax Act, 2017 (Act No. 12)

16 - Eligibility and conditions for taking input tax credit
17 - Apportionment of credit and blocked credits
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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