Suppose one dealer who was not liable to get registered in the earlier law or a manufacturer of the exempted goods became taxable under GST.How the tax element involved in his raw material stock or semi-finished goods or finished goods on the appointed day will be treated in GST?

• A. Refunded under earlier laws
• B. Allowed as ITC in GST
• C. Refunded under GST law
• D. No ITC Credit