Cross-utilization of input tax credit allowed within CGST and SGST; CGST-SGST offset limited to IGST inter-state mechanism. Cross-utilization of input tax credit between supplies of goods and supplies of services is permitted within the same tax head for CGST, and a similar facility exists for SGST. Cross-utilization between CGST and SGST is generally disallowed, with an exception under the IGST model for inter-state supplies that permits credit offsetting across heads according to IGST mechanisms.