furtherance of business

The phrase "furtherance of business' under GST has a wide meaning.

What are the expenses incurred in relation to furtherance of business depends on the nature of the business as well as the nature of the expenditure in question.

For example renovation of a building purchased may be for furherance of business for a real estate developer but the same may not be true for a manufacturere if his office or business is not situated in that building.

However the purchase of laptop printer etc can be included in the category of expenese incurred for the furhterance of business if the same is purchased for use in office, plant ware house, sales office etc.  If it is purchased for the personal purpose of any director, officer or employee of the organistion then it cannot be called as that for furhternace of business .

If you are utilising the lap trop printer etc for business purpoes then you can  avail the input credit on the same.
 

Refer: 1. cbec/gst/eflier-meaning-scopeofsupply

2.   meaning-and-scope-of-supply