Can GST paid under Reverse Charge Mechanism be considered as input tax?

In Reverse Charge Mechanism under GST, a Supplier is NOT allowed to claim the ITC of GST paid under Reverse charge mechanism by the recipient of the goods/services.

However, the Recipient is ALLOWED to claim ITC on the GST amount paid on purchase of goods or services provided that these goods or services are further used for business purposes only.

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