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of <h1>Tax Credit Available for CGST, IGST, and SGST on Inputs and Capital Goods Under Sections 2(54), 2(55), 2(20) of GST Law.</h1> Input tax includes the Central Goods and Services Tax (CGST), Integrated Goods and Services Tax (IGST), and State Goods and Services Tax (SGST) paid on input goods, input services, and capital goods. According to sections 2(54), 2(55), and 2(20) of the Model GST Law, taxpayers can claim credit for taxes paid on these items. Notably, the credit for tax paid on capital goods can be availed in a single installment.
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