A very important feature of GST is the input tax credit (ITC). GST is a value added tax and therefore you are only required to pay tax on the value added. This prevents cascading of tax liability and reduces the eventual tax burden on the end customer. For example if your GST for the month is Rs.25,000 and have paid Rs.7,000 as taxes on inputs, then you only need to pay the net tax of Rs.18,000 to the government. Here two things need to be remembered. Firstly, under GST you can get seamless credit for service inputs against manufactured output. Secondly, you can set off SGST against SGST and CGST against CGST only. IGST can be set off against both.