Whether ITC is bifurcated into eligible, ineligible,blocked and common credits?

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  • The aim of ITC birufication is to bring in clarity, and ensure common man is not burdened with the law.
  • GSTGSS claims that ITC is biruficated into eligible, blocked, ineligible and common credits in order to stop ITC fraud.
  • This rule has given drastic powers to the Department to restrict the credit of any person in certain cases where there is reason to believe that ITC is availed fraudulently or is ineligible.

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