Section 16 - Eligibility and conditions for taking input tax credit. Section 17 - Apportionment of credit and blocked credits. Section 18 - Availability of credit in special circumstances. Section 19 - Taking input tax credit in respect of inputs and capital goods sent for job work. Section 20 - Manner of Distribution of Credit by Input Service Distributor. Section 21 - Manner of recovery of credit distributed in excess
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