QST---Is QST included in Inventory or asset costs?

I am not in Quebec, but have sold items to a customer in Quebec so I am suppose to charge QST to the customer.  Question: when I pay QST on the item I purchased to resell-do I include QST as the inventory cost or is it like GST and can get it refunded to me as what they call ITR?

I am confused Federal Canada government sites say No, but not clear from Quebec sites.

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