Fixed Asset inclusive of GST

Sir,  Fixed Asset inclusive of GST,not claimed by our company we are exporting cotton made ups asApron .Dish drying mat .terry towel to USA  I dis agree with my CA .But my boss instructs me to follow CA s instruction .we leave ITC unclaimed .Due to this we have to depreciate FA includive of Gst It needs no file .The entry is Depreciation a/c Dr   To ledger of FA a/c