Under GST law, input tax credit [ITC] can be availed by the registered person on the inward supplies of goods/services used/intend to be used in course of business of making taxable supplies/zero rated supplies.
source https://www.caclubindia.com/articles/difference-in-itc-availed-in-gstr-3b-versus-gstr-2a-and-circular-183-15-2022-gst-48431.asp
source https://www.caclubindia.com/articles/difference-in-itc-availed-in-gstr-3b-versus-gstr-2a-and-circular-183-15-2022-gst-48431.asp
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