Gst credit on purchase of air conditioner and repair

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Whether GST credit on purchase of Air Conditioner is available if the same is used for furtherance to busines from registered person? Kindly provide relevant section of GST describing it.

and

Whether GST credit on repaid of Air Conditioner is available if the same is used for furtherance to busines from registered person? Kindly provide relevant section of GST describing it.

Thank you

Replies (1)

I think  section 16 and sub section 3 of CGST act 2017   Imput tax credit  on capital Goods .

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