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

Question 3 – Draft-Bills-Reports – Input Tax Credit – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 3 – 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. – Statutory Provisions, Acts, Rules, Regulations, Taxation

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