Sr. Manager (Finance)  MMTC Limited 
                
                   55 Points
                   Joined July 2017
                
               
			  
			  
             
            
             A taxable person can claim Input Tax Credit on the Goods and Services Tax charged on any supply of goods and/or services to him which are used or are intended to be used, during furtherance of his business, subject to block credit mentioned under sec 17(5) of CGST Act. Therefore, it is eligible ITC if it is used or are intended to be used, during furtherance of your business.