| Rule 36. Documentary requirements and conditions for claiming input tax credit | 
		| Rule 37. Reversal of input tax credit in the case of non-payment of consideration | 
		| Rule 38. Claim of credit by a banking company or a financial institution | 
		| Rule 39. Procedure for distribution of input tax credit by Input Service Distributor | 
		| Rule 40. Manner of claiming credit in special circumstances | 
		| Rule 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business | 
		| Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory. | 
		| Rule 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof | 
		| Rule 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases | 
		| Rule 44. Manner of reversal of credit under special circumstances | 
		| Rule 44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar. | 
		| Rule 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker | 
		| Rule 37A Reversal of input tax credit in the case of non-payment of tax by the supplier and reavailment thereof |