Tax on Input supplies not available as credit in case of switch from composition to regular scheme

I have this doubt, can you please explain:

Rule 44 says when switchover is made from composition to regular scheme, details of input goods, input semi finished goods, and inputs of capital goods held on date immediately preceding switchover date to be uploaded.
My query is, there is no mention of input services here. What if there was input service taken and gst paid on it, why can't we avail it's input credit?

For example:

1. In case of a professional service providing business:
A financial consulting professional pays rent (inclusive of GST) on a commercial office. While charging his consulting fees, he will have to recover this rent from his clients, now since input credit for gst o rent paid service is not available after switching from composition to regular scheme, will it not cause double taxation due to non availability of input credit on such input service and as a result increase his consulting fees.

2. In case of
manifacturer/trading business:
As long as we have unsold stock, tax paid on services availed with respect to its production still remain. For instance, if there is a business which produces product 'x' and sells it. for making the product, it hires services of a professional (say designer) and as a result pays him his fees which includes gst. now this gst paid on input service if not available for credit, then wouldn't there be double taxation as now the fees of professional is part of production cost of product 'x' and when selling it further not just that professional fees paid is to be recovered but also gst paid on it, as it's credit is not available even the gst paid on it will be added to its cost.


This is my doubt. Am I missing something or is this done intentionally by lawmaker, please shed some of your insights sir!

Regards,
Ujjwal