If the same is being used for business purpose, then "YES" you can claim ITC on purchase of Software. Kindly ensure that all the FOUR conditions as laid down U/s 16(2) of the CGST Act 2017 has been satisfied before claiming ITC.
As per the Provision of Section 16(1) of the CGST Act 2017, Input Tax Credit ( ITC ) on Inputs, Input Services and Capital Goods which are used in the course or furtherance of business can be claimed subject to Blocked Credit under Section 17(5) of the CGST Act 2017.
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