16. Eligibility and conditions for taking input tax credit (1) Every registered taxable person shall, subject to such conditions and restrictions as may be prescribed...
17. Apportionment of credit and blocked credits (1) Where the goods and/or services are used by the registered taxable person partly for the purpose of...
19. Recovery of Input Tax Credit and Interest thereon Where credit has been taken wrongly, the same shall be recovered from the registered taxable person...