GST input credit for Mobile Phones

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This query is : Resolved

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Companies can generally claim GST input credit on mobile phones if the purchase invoice is made out to the company and includes its GSTIN. It's crucial that the invoice is a proper B2B GST invoice and reflected in the company's 2A. While personal use might prevent credit, if the mobile is primarily for business purposes, claiming the input tax credit should be permissible.

Nandakishore Lakshmipathy

Nandakishore Lakshmipathy (Querist)
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16 February 2021 I am a director of a company, I am planning to purchase Iphone Pro 12, which costs 125k, If invoice is made on company, can Company avail input credit on this mobile phone purchase?

Ganeshbabu K

Ganeshbabu K (Expert)
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16 February 2021 Yes, If Company made purchase can claim Input.

But Make sure you receive proper GST invoice under B2B.

GST No. of company is mentioned in Invoice and same is being reflected in 2A then there should not be problem to take credit of it