Input on capital goods ...

This discussion clarifies whether a registered dealer selling vegetables can claim input tax credit (ITC) on goods purchased for shop maintenance. Since vegetables are considered an exempt supply, generally, ITC cannot be claimed. While some specific circumstances like IGST paid on imports might allow for a refund, standard purchases for an exempt business typically disqualify you from claiming ITC. It's advisable not to claim ITC if your outward supply is entirely exempt.