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Can GST paid on reverse charge be considered as input tax?
Team SoOLEGAL | 01/01/1970

Yes. The definition of input tax includes the tax payable under sub-section (3) of section 7 (Reverse Charge). The credit can be availed if such goods and/or services are used, or are intended to be used, in the course or furtherance of his business.

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