Input tax credit under GST

[mukesh pareek]

Dear Experts,

We are manufacturing dutiable as well as exempted products and taking Cenvat credit on those input only who related to dutiable products.

My question is can we take Input tax credit under GST on those input also who related to our exempted products ?

if yes, then should we take this credit on 30th June before GST implementation or 1st July after GST implementation ?

Please mention specific rule if any related to this situation.

AI Summary

Input tax credit: available only for inputs used in taxable supplies; transitional provisions may preserve previously paid credits.
Input tax credit is available only for inputs and related goods/services used in making taxable supplies; credits must be apportioned where use is partly for exempt or non-taxable supplies. Transitional provisions allow eligible carry-forward or claim of pre-existing credits on GST implementation, subject to conditions and return-filing requirements.