Can we claim GST Paid on AC Purchase for Office Use ?
Replies (26)
Quick Summary
This discussion clarifies whether GST paid on an air conditioner purchased for office use is eligible for Input Tax Credit (ITC). Generally, ITC can be claimed if the GSTIN is provided on the invoice and reflected in GSTR-2B, and the AC is used for business purposes. It is not considered a blocked credit under Section 17(5) of the GST Act, although its allowability may be affected if you deal exclusively in exempted goods or have negligible taxable sales.
No it does not fall under blocked credit in section 17(5). You can take the credit of the same but there may be an issue regarding allowability of the same if you are dealing in exempted goods only or where you have negligible taxable sale and major sale of exempted sale.
ITC for AC purchased for business purpose is available, however if you deal in exempted goods then same is available proportionately as per Rule 42/43.
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