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<h1>Section 18 of Jharkhand GST Act: Conditions for Claiming Input Tax Credit in Special Circumstances Explained</h1> Section 18 of the Jharkhand Goods and Services Tax Act, 2017, outlines the conditions under which input tax credit (ITC) is available in special circumstances. It allows individuals who register within 30 days of becoming liable to registration to claim ITC on stock inputs and goods. Registered persons ceasing tax payment under section 10 or transitioning from exempt to taxable supplies can also claim ITC, subject to specific conditions. ITC transfer is permitted during business restructuring. If opting for composition tax or exemption, a registered person must adjust ITC accordingly. The statute prescribes methods for calculating credit and payable amounts.