GST ITC on AC Purchase for Office Use

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.