HSN CODE INTERLOK TILES?

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