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- เผยแพร่เมื่อ 4 ต.ค. 2024
- The Central Goods and Services Tax (CGST) Act, 2017 is a comprehensive statute designed to streamline indirect taxation in India. One of the crucial sections of this act is Section 17, which deals with the apportionment of credit and blocked credits. This section lays down the rules regarding the eligibility and conditions for availing input tax credit (ITC), including specific circumstances where ITC is restricted or disallowed. In this article, we will explore the intricacies of Section 17 in detail.
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