Section 44(6) in The Central Goods and Services Tax Rules, 2017
(6)The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to capital goods shall be determined in the same manner as specified in clause (b) of sub-rule (1) and the amount shall be determined separately for input tax credit of [central tax, State tax, Union territory tax and integrated tax] [Substituted 'IGST and CGST' by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).]:Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1.
