• Section 16 - Eligibility, conditions & time limit for taking input tax credit
• Section 17 - Apportionment of Input Tax credit and blocked credits
• Section 18 - Availability of Input Tax credit in special circumstances
• Section 19 - Taking of input tax credit on inputs and capital goods sent for job work
• Section 20 - Conditions & Manner for distribution of ITC by Input Service Distributor
• Section 21 - Recovery of excess credit distributed by an ISD