What is the eligible condition of taking input tax credit

what is the eligible condition of taking GST input tax credit under section 16 of CGST ACT 2017

who can climb input tax credit under GST act 2017
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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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