<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">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 deductee in his Form GSTR-2A) of the deductee and can be utilized for payment of output tax.</span></span></p>