Section 2(63) of CGST Act: Meaning of “Input Tax Credit”

Definition of the term “Input Tax Credit” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(63) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “input tax credit” means the credit of input tax.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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