TaxTMI 
TaxTMI 
Dear expert
Kindly confirm whether ITC is available on GST paid by recipient in reverse charge.
ITC on tax paid in reverse charge
12 May 2017 
1 Reply 
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Input tax credit on reverse charge is available when goods or services are used for business purposes.
Tax paid by a recipient under the reverse charge mechanism qualifies as eligible tax for input tax credit where the goods or services are used, or will be used, in the course or furtherance of business; the recipient who pays reverse charge may avail the input tax credit subject to the ordinary GST conditions and restrictions. (AI Summary)
Tax paid by a recipient under the reverse charge mechanism qualifies as eligible tax for input tax credit where the goods or services are used, or will be used, in the course or furtherance of business; the recipient who pays reverse charge may avail the input tax credit subject to the ordinary GST conditions and restrictions. (AI Summary)