Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
Click to download Rule 41
Manner of claiming credit in special circumstances
Click to download Rule 40
Procedure for distribution of input tax credit by Input Service Distributor
Click to download Rule 39
Claim of credit by a banking company or a financial institution
Click to download Rule 38
Reversal of input tax credit in the case of non-payment of consideration
Click to download Rule 37
Documentary requirements and conditions for claiming input tax credit
Click to download Rule 36
Value of supply inclusive of integrated tax, central tax, State
tax, Union territory taxClick to download Rule 35
Rate of exchange of currency, other than Indian rupees, for determination of value
Click to download Rule 34
Value of supply of services in case of pure agent
Click to download Rule 33
Determination of value in respect of certain supplies
Click to download Rule 32
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