CGST Rules Rule 38 — Claim of credit by a banking company or a financial institution

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Rule 38 of the CGST Rules, 2017 governs Claim of credit by a banking company or a financial institution. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 38 CGST: Claim of credit by a banking company or a financial — eligibility, conditions, case laws and compliance impact under Indian tax law.