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To claim Input Tax Credit (ITC) under Section 16 of the CGST Act 2017, the following conditions must be met:
Eligible Conditions for Claiming ITC:
1. *Possession of Tax Invoice*: The recipient must be in possession of a tax invoice or debit note issued by the supplier.
2. *Receipt of Goods/Services*: The goods or services must have been received by the recipient.
3. *Goods/Services Used for Business*:
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