• Rule 36 - Documentary requirements and conditions for claiming input tax credit
• Rule 37 - Reversal of input tax credit in the case of non-payment of consideration
• Rule 38 - Claim of credit by a banking company or a financial institution
• Rule 39 - Procedure for distribution of input tax credit by Input Service Distributor
• Rule 40 - Manner of claiming credit in special circumstances
• Rule 41 - Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
• Rule 41A - Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
• Rule 42 - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
• Rule 43 - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
• Rule 44 - Manner of reversal of credit under special circumstances
• Rule 44A - Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
• Rule 45 - Conditions and restrictions in respect of inputs and capital goods sent to the job worker
• Rule 37A - Reversal of input tax credit in the case of non-payment of tax by the supplier and reavailment thereof