CGST Act

Section 16(1) – Eligibility to Input Tax Credit Section 16(1) grants a registered person the right to avail ITC on inward supplies used in the course or furtherance of business. The entitlement is not unconditional; it must satisfy later subsections…

Section 17 lays down how Input Tax Credit (ITC) must be restricted, apportioned, or fully blocked when goods or services are used for multiple purposes. These include situations where inputs are used for both taxable and exempt supplies, or for…