Gst itc claim for tax free goods dealer ?

Respected Friends,

Our dealer is dealing in Tax Free Goods. For regular business purpose, he has purchased Computer for say 100 Rs. + GST at applicable rates.

Now, at the time of Income Tax Audit feeding,

(1) how to show this computer purchase under Fixed Assets head ? Whether to show at the Gross Value i.e. Cost+GST or only Cost.

(2) How to claim refund for excess ITC available in Set-Off section ?

Pl help.

T & R

K P Bhanushali