Chapter V: Input Tax Credit

Section 16. Eligibility and conditions for taking input tax credit: Section 16. Eligibility and conditions for taking input tax credit

Section 17. Apportionment of credit and blocked credits.: Section 17. Apportionment of credit and blocked credits.

Section 18. Availability of credit in special circumstances.: Section 18. Availability of credit in special circumstances.

Section 19. Taking input tax credit in respect of inputs and capital goods sent for job work: Section 19. Taking input tax credit in respect of inputs and capital goods sent for job work

Section 20. Manner of distribution of credit by Input Service Distributor: Section 20. Manner of distribution of credit by Input Service Distributor

Section 21. Manner of recovery of credit distributed in excess: Section 21. Manner of recovery of credit distributed in excess