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  2. Frequently Asked Questions
  3. Input Tax Credit

Does input tax includes tax (CGST/ IGST/SGST) paid on input goods, input services and/ or capital goods?

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Yes, in terms of section 2(54), 2(55) & 2(20) of the MGL respectively. It may be noted that credit of tax paid
on capital goods also is permitted to be availed in one instalment.

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