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GST LAWS
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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
CHAPTER V - INPUT TAX CREDIT
Section 16 of CGST Act - Eligibility and conditions for taking input tax credit
Section 17 of CGST Act - Apportionment of credit and blocked credits
Section 18 of CGST Act - Availability of credit in special circumstances
Section 19 of CGST Act - Taking input tax credit in respect of inputs and capital goods sent for job work
Section 20 of CGST ACT - Manner of distribution of credit by Input Service Distributor
Section 21 of CGST Act - Manner of recovery of credit distributed in excess
