related to ITC

Yes, he can

but pls read section 17(2) of cgst

Section 17(2) only restricts the ITC on exempted supplies on

it has nothing to do with inward supplies taxable under reverse charge

pls also read section 17(3)

okay


Suppose A is supplying a service to B and service is liable to tax under reverse Charge..

Now B will have to pay GST on this service.. Section 17 doesn't block the utilisation of GST by B.


Section 17 talks about blockage of credit for A. Due to section 17 supplies made by A will be treated as exempted supply and he will have to reverse the proportionate ITC