GST Input Tax Credit

GST Input Tax Credit by V.S. Datey is the most granular, practice-oriented single-subject treatise available on the Input Tax Credit regime under India’s Goods and Services Tax law. Now in its 16^th Edition, this title has been updated annually since the inception of GST and has established itself as the authoritative practitioner reference on a subject that is simultaneously the core economic mechanism of GST—the instrument through which its non-cascading, value-added character is realised—and the single greatest source of compliance disputes, departmental litigation, and blocked cash flow across the Indian business ecosystem.

The book is built on the premise that ITC law cannot be understood or applied through statutory text alone. It integrates the CGST Act, IGST Act, CGST Rules, 2017, CBI&C circulars, departmental clarifications, Advance Ruling Authority decisions, CESTAT precedents, and High Court and Supreme Court judgments into a unified, topic-wise treatment that reflects the operational complexity of ITC compliance as it is actually experienced by practitioners and businesses. Where the law is unsettled or contested, or where advance rulings have produced conflicting outcomes across states, the book identifies those conflicts and offers the author’s own calibrated assessment of the defensible position—a dimension that distinguishes it from a bare commentary.