input credit on closing stock

First condition , since you are not central excise registrant , your stocks are not available for credit , but if you have credit of money

in VAT return it will automatically taken to GST electronic ledger a/c.But a clear question is you have paid stocks purchased under CST 2% present law , why again 28% under GST , any credit of money available for closing stock ?.If you have a purchase bill / stock a/c ledger and the closing stock is sold within 90 days you will automatically get the 60% on the GST amount paid credited to you electronic a/c .. can any body enlighten on this...under standing of the law is correct.

All CA students so many questions will be in exams on this applicability etc ,,, hence participate and debate ,interpret , discuss with your seniors like wise