Does input tax includes tax (CGST/IGST/SGST) paid on input goods, input services and capital goods?

Does input tax includes tax (CGST/IGST/SGST) paid on input goods, input services and capital goods?
Question 3
Bill
Input Tax Credit
Faq On GST (2nd Edition) Dated 31.3.2017
Q 3. Does input tax includes tax (CGST/IGST/SGST) paid on input goods, input services and capital goods?
Ans. Yes, it includes taxes paid on input goods, input services and capital goods. Credit of tax paid on capital goods is permitted to be availed in one instalment.
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Statute, statutory provision

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