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Input Tax Credit Under GST – Applicable Rules

The concept of Input tax credit (ITC) was introduced to avoid the cascading effect of indirect taxes. The ITC related provisions are stated in Section 16 of the CGST Act, 2017 and Rule 36 of the CGST Rules, 2017. You can refer to this  article for the basic details. In this article, we have summarised … Read moreInput Tax Credit Under GST – Applicable Rules