Can GST paid on reverse charge be considered as input tax?
I have paid GST on reverse charge mechanism. Can I claim it as input tax?
Yes, the definition of input tax includes the tax payable under 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.
Further, please note that the credit can be utilized only for the payment of tax under normal charge. (not for composition scheme)