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<h1>Input Tax Credit entitlement clarified for forward and reverse charge supplies and imports; composition scheme bars the claim.</h1> Input Tax Credit allows a registered person to set off tax paid on inward supplies against outward liability. Input Tax comprises central, State, integrated or Union territory tax charged on supplies, includes tax on imports and specified reverse charge taxes, and excludes composition levy. ITC is available for tax charged under forward charge, paid under reverse charge, and paid on import of goods or import of services; persons under composition levy are ineligible to claim ITC and composition suppliers cannot charge tax separately.