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