HSN CODE INTERLOK TILES?

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what is HSN code of interlok tiles???
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HSN Code of interlock Tiles:7016
HSN code is 7016 and GST @ 18%

I have a partnership firm wherein we have recently opened a showroom of branded apparels. The showroom has been taken on lease. I purchased tiles for the floor of the showroom. I paid GST @ 18% on the purchase of tiles. 

Request you to confirm if I can avail ITC of GST paid on purchase of tiles.

 

Also please confirm that that purchase of tiles is a revenue expenditure or a capital expenditure. Please note that the showroom has been taken on lease and is not owned property


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