What would be input tax eligibility in case where the goods and/or services supplied by a registered taxable person become absolutely exempt?

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..... 21.9.2016 based on Draft Model GST - Act-Rules - Q 11. What would be input tax eligibility in case where the goods and/or services supplied by a registered taxable person become absolutely exempt? .....

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..... payment of the amount on such goods, the balance, if any available in electronic credit ledger would lapse. The amount, required to be paid, is to be calculated as per GAAP in terms of section 16(13) .....

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