Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 86A(1)] [Section 86A] [Entire Act] Union of India - Subsection Section 86A(1)(a) in The Central Goods and Services Tax Rules, 2017 (a)the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36-