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    <title>Credit on ST payable</title>
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    <description>Input tax credit for GTA services may be claimed on or after the date of actual payment of the GAR-7 challan (excluding interest); however, claim is subject to a one-year time bar from the date of payment, and credit is not available if that one-year period has elapsed.</description>
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      <description>Input tax credit for GTA services may be claimed on or after the date of actual payment of the GAR-7 challan (excluding interest); however, claim is subject to a one-year time bar from the date of payment, and credit is not available if that one-year period has elapsed.</description>
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      <law>Service Tax</law>
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