Yes,
input tax credit can be claimed for the tax paid under reverse charge mechanism.
However, there are certain conditions and restrictions on the availment of input tax credit on reverse charge. The input tax credit can be claimed only if the goods or services received under reverse charge are used or intended to be used in the course or furtherance of business. The credit cannot be claimed if the goods or services are used for personal purposes.
Additionally, if the reverse charge is paid for goods or services that are exempt under GST, the input tax credit cannot be claimed.
