Section 18: Availability of Credit in Special Circumstances

Rajagopal K , Last updated: 08 July 2025  
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Section 18 provides for input tax credit (ITC) availability in specific situations where a person becomes eligible under special circumstances. The section outlines when ITC can be claimed and the conditions for doing so. Sub-section (1): Eligibility to Claim ITC in Special Cases A registered pe

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Rajagopal K
(Taxation Head)
Category GST   Report

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