Itc by air conditioner

When you purchase anything, you are required to pay GST on it. Later, you can claim Input Tax credit on the GST paid on your purchases. Similarly, when you are purchasing any Capital Goods* (Air Conditioner) for your Business**, you will pay the applicable GST rate. This GST paid can be claimed as credit in the same way as Inputs+.

However, if you claim depreciation++ on the GST paid while purchasing the capital asset, you cannot claim input tax credit.

So that we can say that, if you claim Depreciation (on Cost+GST) under the provisions of the Income-tax Act, 1961 then on such Air Condition purchased, then you can not get the Input Tax Credit.

 https://cleartax.in/s/input-tax-credit-under-gst