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

Can GST paid on reverse charge basis be considered as input tax? https://www.taxtmi.com/acts?id=24465 The definition of input tax expressly encompasses tax payable under the reverse charge; thus GST paid by a recipient on reverse charge supplies falls within the scope of input tax and is eligible for input tax credit subject to the general conditions and restrictions applicable to claiming input tax credit under GST law. en-us Mon, 03 Apr 2017 15:22:59 +0530 Mon, 03 Apr 2017 15:22:59 +0530 TaxTMI RSS Generator Can GST paid on reverse charge basis be considered as input tax? https://www.taxtmi.com/acts?id=24465 The definition of input tax expressly encompasses tax payable under the reverse charge; thus GST paid by a recipient on reverse charge supplies falls within the scope of input tax and is eligible for input tax credit subject to the general conditions and restrictions applicable to claiming input tax credit under GST law. Act-Rules Bills Mon, 03 Apr 2017 15:22:59 +0530 https://www.taxtmi.com/acts?id=24465