Whether the deductee can claim the input tax credit on the deduction of tax at source amount

No. The tax deducted at source is not input tax credit. However, the amount deducted shall be credited to the electronic cash ledger (upon being accepted by the deducteein his Form GSTR-2A) of the deductee and can be utilized for payment of output tax.

(FAQ 29: GOVERNMENT SERVICES)

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