Input Tax Credit— On the supplies received from M/s. Sanghvi Movers Ltd., Maharashtra, the applicant M/s. Sanghvi Movers Ltd., Tamil Nadu, is not eligible for the full Input Tax Credit but only to the extent specified in the restrictions as per second proviso Section 16(2) of CGST Act and Rule 37 of CGST Rules read with Section 20(iv) of IGST Act, subject to fulfilment of all other conditions under section 16 of CGST Act, read with Section 20(iv) of IGST Act. — Sanghvi Movers Limited.[2019] 13 TAXLOK.COM 88 (AAR-TAMIL NADU)