I am not a ca but do understand few GST laws . As per ITC rules , input credit can be availed for immovable asset bought for business except plant and machinery
but air condition is not covered under it because air condition is not a immovable asset . Ac purchased for the purpose of office or factory use can very easily be installed at your residence and elsewhere .
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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