Back to Articles
Tax & ComplianceTaxGuru

Goods and Services Tax | Rule 86B Decoded: 6 Exceptions When 99% ITC Restriction Does Not Apply

27 Sept 2026 · 27 Sept 2026By CA Pawan KumarSource: TaxGuru

Understand Rule 86B of CGST Rules, its 1% cash payment requirement and six exceptions covering income tax, refunds, cash payments and entities. The post Rule 86B Decoded: 6 Exceptions When 99% ITC Restriction Does Not Apply appeared first on TaxGuru .

Attribution

Original credit: CA Pawan Kumar. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

Read on TaxGuru

More Articles