Yes, Input Tax Credit (ITC) is considered a right for taxpayers under GST, but it is subject to fulfilling certain conditions. A business can claim ITC only if it meets the eligibility criteria, such as using the goods or services for business purposes, having valid invoices, and ensuring that the supplier has paid the GST to the government. ITC is not an automatic entitlement, and taxpayers must comply with the relevant provisions and requirements of the GST law to avail of this benefit.