Input avail on closing stock

No

 

No, input tax credit of CST is not available. As per sub - section (3),(4) & (6) of Section 140 of GST ACT,  registered person shall be entitled to take, in his electronic credit ledger, credit of eligible duties in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day.
As per explanation 1 of the said Act for the purposes of sub-sections [3], [4] and [6], the expression "eligible duties" does not include 'Sales tax'. Therefore, credit of CST is not available.