Input tax credit

Yes. As there is no rate wise bifurcation required at the time of availing credit.

Yes... You can avail the ITC benefit.

ITC will be Take all the Tax Rate. Also we can set off to any of the Tax Rate... 😊😊😊

As per the Provision of SECTION 49(5) of the Central Goods and Services Tax Act 2017 :

The amount of input tax credit available in the electronic credit ledger of the registered person on account of--

[a] INTEGRATED TAX shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of CENTRAL TAX and STATE TAX, or as the case may be, Union territory tax, in that order.

Hence, the ITC Balance of IGST can be utilized to pay :

1). IGST Liability
2). CGST Liability
3). SGST Liability
4). UTGST Liability

There is no restrictions in terms of Rate Bifurcation.