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44 sections shown · Central Goods and Services Tax Act, 2017
CBIC official source
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.

This section is indexed for quick working reference inside the GST Act explorer. Use the official source link for the latest notified text, amendments and legal interpretation.

This section is a core input tax credit provision and should be reviewed carefully with the latest conditions, restrictions and judicial/departmental updates.