Section 17 of CGST Act, 2017 where a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advance shall have

Section 17 of CGST Act, 2017 where a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advance shall have the option to either comply with the provision of sub section (2), or avail of, every month, an amount equal to __________ of the eligible input tax credit on inputs, capital goods and input services in that month and the rest shall lapse.