GSTplus HelpCenter

Search for answers to your questions by entering keywords below, or look through our knowledge base.

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


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.

Was this article helpful?
0 out of 0 found this helpful