Section 16(2)(c) in The Himachal Pradesh Goods and Services Tax Act, 2017
(c)subject to the provisions of section 41 [or section 43A] [Inserted by Himachal Pradesh Act No. 1 of 2019, dated 24.1.2019.], the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and