Question 12 - Is credit of tax paid on every input used for supply of taxable goods or services or both is allowed under GST? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 12. Is credit of tax paid on every input used for supply of taxable goods or services or both is allowed under GST? Ans. Yes, except a small list of items provided in the law, the credit is admissible on all items. The list covers mainly items of personal consumption, inputs use of which results into formation of an immovable property (except plant and machinery), telecommunication towers, pipelines laid outside the factory premises, etc. and taxes paid as a result of detection of evasion of taxes.