All About ITC under GST | An analysis

Input credit means at the time of paying tax on output, one can reduce the tax payable by taking the credit for tax paid on inputs. If you are a manufacturer, supplier, agent, e-commerce operator, aggregator or any of the persons mentioned, registered under GST, you are eligible to claim Input Tax Credit.

source https://www.caclubindia.com/articles/itc-under-gst-45882.asp