Claiming Of ITC

Off course. Why not. If mobile phone is purchased to use in your business activities, you can definitely claim it.

Make sure seller gives you Tax Invoice containing following details.

His firm's name, address & valid gst no.

Your firm's name, address & valid gst no.

Hsn no. of mobile phone

Gst tax rate and gst amount charged.

Most Important is he should upload this invoice in his monthly / quarterly gst return

You can not claim Depreciation on GST component ,if you claim ITC .