Summary: Rule 86B of the CGST Rules restricts utilisation of Input Tax Credit (ITC) beyond 99% of output tax liability where taxable supplies, excluding
Pawan Kumar is a journalist at various esteemed publications including Medium and The Indian Express. He specializes in a range of topics within the natural and applied sciences, particularly focusing on AI and machine learning, climate change, and water management. Pawan's insightful work has been featured in notable outlets such as The Colorado Springs Gazette and Business Today.