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GST Input tax credit: Blocked and Eligible credit

input-tax-credit

GST Input tax credit: Blocked and Eligible credit GST Input tax credit has been further classified into Eligible and Blocked Credits. Blocked Credits are dealt under Section 17(5) while its eligibility conditions are dealt under Section 16. Before we proceed onto Blocked and Eligible credit, let us first understand some important definitions provided under CGST …

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