| 16. Eligibility and conditions for taking input tax credit |
| 17. Apportionment of credit and blocked credits |
| 18. Availability of credit in special circumstances |
| 19. Taking input tax credit in respect of inputs and capital goods sent for job work. |
| 20. Manner of distribution of credit by Input Service Distributor. |
| 21. Manner of recovery of credit distributed in excess. |