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

Can GST paid on reverse charge be considered as input tax?
Question 3
Bill
Input Tax Credit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 3. Can GST paid on reverse charge be considered as input tax?
Ans. 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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Statute, st

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