if I am dealer of mobile phone and purchase furniture for business and have tax invoice of furniture then can I eligible to take input tax credit of that furniture purchase
Yes you can claim ITC on Furniture used in the course or furtherance of business.
Ensure that all the 4 conditions laid down u/s 16(2) of the CGST Act 2017 for claiming ITC is satisfied i.e. :
1). Possession of a Tax Invoice. 2). Received the Goods or Services. 3). Supplier must have paid the taxes. 4). Recipient must have filed the GST Return.
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