Section 18 of the CGST Act, 2017 (Part I) - Availment and Transfer of ITC in Special Circumstances

Raj Jaggipro badge , Last updated: 05 December 2025  
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Opening Perspective - When Section 18 Overrides Section 16: The Special Context of Credit Entitlement Generally, a registered person's entitlement is quite clear under normal circumstances. To avail input tax credit (ITC), one follows the straightforward provisions of Section 16, along with the con

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Raj Jaggi
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