VAT credit was not available on items 'X' & 'Y' as capital goods in the earlier law. Since they are covered in GST, can the registered taxable person claim it now?

VAT credit was not available on items 'X' & 'Y' as capital goods in the earlier law. Since they are covered in GST, can the registered taxable person claim it now? https://www.taxtmi.com/acts?id=22491 Entitlement to Input Tax Credit under transitional GST requires that credit was allowable under the earlier law and is allowable under GST; where items were not eligible previously, a registered person cannot claim credit in GST, preserving prior-law eligibility as a precondition. en-us Thu, 22 Sep 2016 18:12:24 +0530 Thu, 22 Sep 2016 18:12:24 +0530 TaxTMI RSS Generator VAT credit was not available on items 'X' & 'Y' as capital goods in the earlier law. Since they are covered in GST, can the registered taxable person claim it now? https://www.taxtmi.com/acts?id=22491 Entitlement to Input Tax Credit under transitional GST requires that credit was allowable under the earlier law and is allowable under GST; where items were not eligible previously, a registered person cannot claim credit in GST, preserving prior-law eligibility as a precondition. Act-Rules Bills Thu, 22 Sep 2016 18:12:24 +0530 https://www.taxtmi.com/acts?id=22491