GST on reverse charges is Input Tax in India

GST on reverse charges is Input Tax in India

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

As per GST Law, 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.

So, the GST on reverse charges is considered as Input Tax.