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Mobile phone purchase is itc available

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(Querist)
06 December 2021 Can i claim itc on mobile phone purchased? My business is steel and fabrics?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
06 December 2021 The mobile phones/ laptops would be covered under the definition of 'inputs' as they are used in the course/ furtherance of business and hence, the input tax paid on such goods will be available as input tax credit.

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