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THE CENTRAL GOODS AND SERVICES TAX ACT
CHAPTER V  -  INPUT TAX CREDIT
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Related Sections / Notifications / Case Laws

Section 16 of CGST Act - Eligibility and conditions for taking input tax credit.


Section 18 of CGST Act - Availability of credit in special circumstances.


Rule 38 of CGST Rules - Claim of credit by a banking company or a financial institution.


Rule 39 of CGST Rules - Procedure for distribution of input tax credit by Input Service Distributor.


Rule 42 of CGST Rules - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.


Rule 43 of CGST Rules - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.


Section 35 of CGST Act - Accounts and other records.


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