"Input tax" in relation to a registered person, means the central tax, state tax, or union territory tax charged on any supply of goods or services or both made to him, it does not include the tax paid under the composition levy. "Input tax credit" means the credit given on input tax.Â
source https://www.caclubindia.com/articles/conditions-for-claiming-itc-under-gst-46790.asp
source https://www.caclubindia.com/articles/conditions-for-claiming-itc-under-gst-46790.asp
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