Introduction Input Tax Credit (ITC) is a fundamental feature of the Goods and Services Tax (GST) regime. It enables registered taxpayers to reduce their output tax liability by claiming credit of GST paid on inputs, capital goods, and input services used during business. However, to curb tax evasion and fraudulent practices, the GST law empowers tax authorities to restrict the use of ITC in certain cases. One such provision is Rule 86A of the CGST Rules, 2017 , which