GST input credit against partly business and partly personal purpose

We can also say that relocation expenses is part of the business of the company. The person is relocating to carry on the same entities business. Such expenses are also generally considered in the HR/Employee handbook of the entity. 

Therefore, entire credit can  be said to be eligible. Risk appetite of taxpayer and discretion advised. 

If not as mentioned, can consider as common credit. See rule 42(1)(j) - 5% of entire common credit may need to be reversed. This leads to more problems than solutions. 

Thankk you so much for your reply. But the purpose here is for storage of the items for a temporary period of 6-10 months.office is very small to accomodate the records and personal stuff.Can still we clai ful ITC as relocation expenses. 

The question here is about the items. Are they business items. Are they intended to be used for the purpose of business now or later? If yes, credit is eligible.