Dealer is registered under GST running Restaurant with 5 % sale without input and Exempted Services of hotel accommodation below Rs. 1000. Dealer has deposited GST under Reverse Charge Mechanism amounting Rs.25000. Whether dealer will get input of this amount deposited under Reverse Charge Mechanism or RCM is also considered like other input credit and no input credit is available in case of Restaurant and exempt service even for RCM

Reply— As pe section 2(62) of CGST Act, “input tax” includes the tax payable under the provisions of sub-sections (3) and (4) of section 9, therefore a restaurant cannot claim ITC of tax paid under reverse charge like all other ITC.