you can claim full ITC on capital goods on its purchase date
you must be asking life of capital goods which is 5year & it's being used when if the capital being sold before 5year , or when you supplying taxable & exempted supply out of it , in that case the ITC taken on capital goods is being reverse on monthly basis attributes to exempted supply
If, 1. Gst registration is regular type 2. bears the company name & Gstin 3. Gstย bill is B2B and if used in furtherance of business,ย then You can claim ITC for the Capital Goods... ITC cannot be claimed for composition dealer.
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