A director selling a laptop bought in his own name 1 month back to his own private limited company.

This discussion explores whether a private limited company can claim GST input credit when a director sells a laptop, purchased in their personal name just a month prior, to the company. The key factor is the presence of a valid tax invoice. If the director is GST registered, they can issue a tax invoice, enabling the company to claim ITC. However, if the director is not GST registered, the sale would be without a tax invoice, preventing the company from claiming input tax credit.