Under the IGST Act, input tax is defined as IGST, CGST or SGST charged on any supply of goods and / or services.
Let's understand the Model GST Law - Part II
Meaning and Scope of Supply - Part I
Input Tax Credit, GST refunds and Recovery of refunds- Roadblocks and way outs
GST LIVE Certification Course - 43rd Weekdays Batch(With Govt Certificate)