Input on computer purchase

Yes u can avail the ITC on computer purchase.

As per the Provision of Section 16(1) of the CGST Act 2017, ITC on Goods/Services used in the course of business can be claimed.

If the Computer is used in the course or furtherance of business, then YES you can claim ITC on Computer.

Ensure that all the FOUR CONDITIONS as laid down u/s 16(2) of the CGST Act 2017 has been satisfied before claiming ITC. Following are the Four conditions :

1). Possession of a Tax Invoice.
2). Received the Goods.
3). The Supplier must have paid the taxes.
4). The Recipient must have filed the Return.

Warm Regards.