Whether the deductee can claim the input tax credit on the deduction of tax at source amount?

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No.  The  tax  deducted  at  source  is  not  input  tax credit.  However,   the  amount   deducted   shall  be  credited to the electronic  cash  ledger  (upon  being  accepted  by the deducteein  his Form  GSTR-2A)  of the deductee  and can be utilized for payment of output tax….

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