Kindly refer to rule 117(4)(ii) of CGST Rule –   
 
(ii) The input tax credit referred to in sub-clause (i) shall be allowed at the rate of sixty
per cent. on such goods which attract central tax at the rate of nine per cent. or more and forty
per cent. for other goods of the central tax applicable on supply of such goods after the
appointed date and shall be credited after the central tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit
shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax;