RCM on NBFC

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We are registered taxpayer under GST and our status is NBFC. I need clarification for availability of ITC credit on RCM which were paid against the sitting fee paid to directors. And also, shall I take 50% or entire ITC credit on the same. we have opted 50% of the Input tax credit and the balance will lapse. Please let me know whether this 50% will applicable for RCM transactions.

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