In this Act, unless the context otherwise requires,-

(62). "input tax" in relation to a registered person, means the Central Tax, State Tax, Integrated Tax or Union Territorial Tax charged on any supply of goods or services or both made to him and includes-

(a) the integrated goods and services tax charged on import of goods;

(b) the tax payable under the provisions of sub-sections (3) and (4) of section 9;

(c) the tax payable under the provisions of sub-section (3) and (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017);or

(d) the tax payable under the provisions of sub-section (3) and (4) of section 9 of the Central Goods and Service Tax Act, 2017 (Central Act 12 of 2017),

but does not include the tax paid under the composition levy;