Can GST paid on reverse charge be considered as input tax?

Can GST paid on reverse charge be considered as input tax? https://www.taxtmi.com/acts?id=22348 The definition of input tax expressly includes tax payable under the reverse charge provision, and input tax credit on such reverse charge is available when the goods or services are used, or intended to be used, in the course or furtherance of the taxpayer's business. en-us Thu, 22 Sep 2016 16:45:42 +0530 Thu, 22 Sep 2016 16:45:42 +0530 TaxTMI RSS Generator Can GST paid on reverse charge be considered as input tax? https://www.taxtmi.com/acts?id=22348 The definition of input tax expressly includes tax payable under the reverse charge provision, and input tax credit on such reverse charge is available when the goods or services are used, or intended to be used, in the course or furtherance of the taxpayer's business. Act-Rules Bills Thu, 22 Sep 2016 16:45:42 +0530 https://www.taxtmi.com/acts?id=22348