Input Tax Credit Allowed for 2018-19 as Exempted Goods Not Produced, Per GST Rule 42(2.

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....Input tax credit (ITC) - As the commercial production of exempted goods did not begin in 2018-19, the entire input tax on input services, subject to the provisions under rule 42(2) of the GST Rules, is an admissible credit during 2018-19. - AAR....