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Home Acts & Rules GST Draft-Bills-Reports MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] Chapter V = INPUT TAX CREDIT Chapters List This

INPUT TAX CREDIT - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

Chapter: V
INPUT TAX CREDIT
Section 16	:	Eligibility and conditions for taking input tax credit
Section 17	:	Apportionment of credit and blocked credits
Section 18	:	Availability of credit in special circumstances
Section 19	:	Recovery of Input Tax Credit and Interest thereon
Section 20	:	Taking input tax credit in respect of inputs sent for job work
Section 21	:	Manner of distribution of credit by Input Service Distributor
Section 22	:	Manner of recovery of credit distributed in excess

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