Depreciation

Have  you  taken  Input  Tax credit  on laptops  & Mobiles. ? 

Dear expert, He is non Gst client

He is  Working  as  Broker ,  Just  like  Agent  and  getting  commission  or  brokerage   ?.  because  Agents or otherwise  required compulsory  registration  under  GST as  per section 24 (vii) of the CGST act 2017 . 

@ camehulghoghari ji
You can claim depreciation on all your business asset, whether its movable or immovable, capitalised in books of account at the rate prescribed.
There is no restriction regarding number of assets on which you can claim depreciation.
You can claim in all assets.

Thanks sir.....

Can we claim depreciation even if the input GST is claimed? 

@ Rajesh Nahar ji
Yes, You can claim depreciation on amount which is capitalised in your books of account, not on GST portion.
e.g Assets Purchase for 1,00,000 +GST 12,000 =1,12,000
than we can take ITC of 12,000 if not blocked u/s 17(5)
and Capitalised Rs. 1,00,000 to assets, on this 1,00,000 we can claim depreciation at prescribed rate.