# The Central Goods and Services Tax Act, 2017, Section 155: Burden of proof

- Act: The Central Goods and Services Tax Act, 2017 (Act 12 of 2017)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-act/section/155/

## Text

Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.

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