# 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>" %}