Q 188. Can GST paid on reverse charge be considered as input tax?


Ans. Yes. The definition of input tax includes the tax payable  under  sub-section  (3)  of  section  7  (Reverse Charge). The credit can be availed if such goods and/or services are used, or are intended to be used, in the course or furtherance of his business. [ As per FAQ on GST published by NACEN ]…

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