This discussion clarifies the eligibility of Input Tax Credit (ITC) for services paid under the Reverse Charge Mechanism (RCM). Generally, ITC is available for RCM paid on GTA and original literature services, as well as security services if supplied to a registered person other than a body corporate, provided your own supplies are taxable. Other RCM payments may not be eligible for ITC.
If RCM is paid for GTA and original literacy then ITC is available if you take sub contacting services only other ITC is not available. apart from above two RCM paid can be claimed as itc