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

Section 17 of CGST Act - Apportionment of credit and blocked credits.


Section 20 of CGST Act - Manner of distribution of credit by Input Service Distributor.


Rule 54 of CGST Rules - Tax invoice in special cases.


Form GSTR-6


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