> For the complete documentation index, see [llms.txt](https://docs.cleartax.in/cleartax-learn/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.cleartax.in/cleartax-learn/input-tax-credit/basics-of-itc.md).

# Basics of ITC

## GST ITC on Supply of Goods or Services

{% embed url="<http://cleartax.in/s/gst-input-tax-credit>" %}

## Conditions to Claim ITC

{% embed url="<http://cleartax.in/s/input-tax-credit-under-gst>" %}

## CGST Rules on ITC

{% embed url="<http://cleartax.in/s/cgst-rules-chapter-5-input-tax-credit>" %}