All About ITC

When you are a registered person purchased taxable goods or services from a registered dealer and what amount of tax was paid on that goods or services and claim it is known as itc.
On sales of goods or services is liable to pay taxes to the govt. by a registered dealer.

Computation of tax liability

Outward tax liability ××××
Less- ITC (××××)
--------
payable/refundable ×××××


And relating to RCM u can also refer sec 9(3) & 9(4) of CGST Act, 2017.

Input Tax credit is available for purchase of inputs by a registered dealer (regular assesse) in the course of supply of goods and services as mentioned in detail in Sec 2 (62).
In respect of of integrated goods and services tax charged on import of goods.
tax payable under the provisions of section 3 and 4 of Sec 9 under reverse charge of cgst.
the tax payable under the provisions of Sec 3 and 4 of Sec 5 of igst act.
.
But does include tax under composition levy.

Agree with above comment

Thnku so much..