Section 16 of Model GST law provide for the input tax credit under GST. Manner to utilize input tax credit is given under section 35 of Model GST Law. Section 16 also provide for eligibility of input tax credit on inputs held in stock and contained in semi finished and finished goods held in stock.
CA
New Delhi, India
CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.
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