The article aims to address the most litigated issues of ITC & seek to find its resolution Preface This famous quote from Shrimad Bhagwat Geeta, today epitomize the saga of Input Tax Credit under GST. Today, a Registered Dealer is expected to keep doing his Karma (complying all conditions of GST Law) & still should not expect the Results (Input Tax Credit). Preamble VAT is the Body of GST and ITC its Aatma(Soul). However, in today’s GST Law somewhere this fibre is depleted & the true realisation of this Aatma (ITC) is shackled with unwarranted procedural compliance & unreasonable conditions. The present-day GST provisions is based on the surmises that ITC is a benevolence showered by the GST Law on the Registered Person & the Registered Person is at the mercy.......