GST input claim

Furtherns of business can be taken with supportive proof

Yes you can claim Input Tax Credit ( ITC ) on Air Conditioner ( AC ) purchased for your shop. It's a Capital Asset.

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 of or furtherance of business" can be claimed.

Just ensure that all the FOUR CONDITIONS as laid down under Section 16(2) of the CGST Act 2017 has been complied with before taking ITC.

Regards,
Shivam RC.