Section 2(62) in Telangana Goods and Services Tax Act, 2017
(62)"input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both and includes -(a)the integrated goods and services tax charged on import of goods;(b)the tax payable under the provisions of subsections (3) and (4) of section 9;(c)the tax payable under the provisions of subsection (3) and (4) of section 5 of the Integrated Goods and Services Tax Act; or(d)the tax payable under the provisions of the Central Goods and Services Tax Act, but does not include the tax paid under the composition levy;
