Gst - capital goods input tax claim

Sir,

Out company open new branch at Bangalore. New Office Interior work is going on. 

The following items will be purchase for office use.

1) Office Interior work

2) Computer 

3) Tables & Chairs

4) Electrical Items

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1) Input GST Tax is allowed ?

2) If yes what is rules for claim input tax?

3) If not take input calim what is the benefit ?

Note: My friend told me - If take input for capital goods,  we cant claim Income Tax Depreciation. So its not benefit to us. Please explain me.

Thanks & Regards,

M.Shanmugasundaram