GST Itc on crusher plant

Yes, you can claim ITC on GST in 2019 subjected to non claiming of depreciation on such machine.

Certainly! Let’s break down the situation regarding Input Tax Credit (ITC) on machinery purchased for your friend’s stone crusher plant:

Claiming ITC under GST:
ITC is available for capital goods under GST, including machinery used for business purposes.
However, there are specific conditions to be met to claim ITC1.
Let’s explore these conditions:
Conditions to Claim ITC:
The machinery must be used exclusively for business purposes and not for personal use.
The buyer must hold the tax invoice or debit note as evidence of payment towards the purchase.
The tax invoice or debit note should be filed by the supplier in Form GSTR-1 and appear in the buyer’s Form GSTR-2B1.
Depreciation and ITC:
If depreciation has been claimed on the tax component of capital goods (machinery), then no ITC will be allowed1.
In your friend’s case, since depreciation income tax return was not claimed, this condition does not apply.
Claiming Total ITC:
Your friend can claim the total ITC on the machinery purchased, which amounts to Rs. 10,44,000/-.
There is no percentage-wise restriction on claiming ITC; it can be the entire eligible amount.