Section 155: Burden of Proof

Q: What does Section 155 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 155 SGST pertains to "Burden of Proof". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 155 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs burden of Proof. As verified on 19 May 2026.

Q: Is Section 155 SGST still in force?

Yes, Section 155 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 155 SGST?

धारा 155 SGST is the Devanagari Hindi reference for Section 155 of the The State Goods and Services Tax Act, 2017 (Model). Section 155 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs burden of Proof. As verified on 19 May 2026.

Q: What is Dhara 155 SGST?

Dhara 155 SGST is the Roman Hindi reference for Section 155 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 155 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs burden of Proof. As verified on 19 May 2026.

Q: How to cite Section 155 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 155, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 155 (India).

Law on Tips Editorial Board

- Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.