Input tax: GST charged on supplies that a taxable person uses in the course or furtherance of business. Input tax is the tax charged on supplies of goods and/or services used or intended to be used in the course or furtherance of business; under the MGL it comprises IGST and CGST for CGST purposes and IGST and SGST for SGST purposes and includes the tax payable under subsection (3) of section 7, while the IGST Act defines input tax as IGST, CGST or SGST charged on any supply of goods and/or services.