This discussion explains how to claim Input Tax Credit (ITC) on laptops purchased for business purposes. The ITC should be booked in Table 4, row A(5) of your GST return under 'All other ITC'. It's recommended that the invoice be in the business's name. Remember, you cannot claim depreciation on the GST tax component if you claim ITC.
Its better Invoice should be in the name of the Business . You Can not Claim Depreciation on GST tax component of the Lap Top , if you claim ITC , so take a note of this at time of finalization of Accounts .