In relation to a registered person, input tax means the Central tax, State tax, Integrated tax orUnion Territory tax charged on any supply of goods or services or both made to him and includes

The integrated goods and services tax charged on import of goods

The tax payable under Reverse Charge Mechanism as per SGST Act

The tax payable under Reverse Charge Mechanism as per UTGST Act

The tax payable under the composition levy

In relation to a registered person, input tax means the Central tax, S

1.	In relation to a registered person, input tax means the Central tax, State tax, Integrated tax orUnion Territory tax charged on any supply of goods or services or both made to him and includes
A.	The integrated goods and services tax charged on import of goods
B.	The tax payable under Reverse Charge Mechanism as per SGST Act
C.	The tax payable under Reverse Charge Mechanism as per UTGST Act
D.	The tax payable under the composition levy
Answer» E.