# The Delhi Goods and Services Tax Act, 2017, Section 155

- Act: The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/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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