ITC claim on mobile purchased

This discussion clarifies whether Input Tax Credit (ITC) can be claimed on a mobile phone purchased for office use costing INR 18,000. The consensus is yes, provided certain conditions are met. These include the purchase being made in the company's name with GSTIN mentioned on the bill, and the mobile being used for business purposes. Registration under Section 22 of the GST Act is also a prerequisite for claiming ITC.