ITC IN COMPUTER/LAPTOP

If it is being used in the course of business, then YES your client can claim Input Tax Credit ( ITC ) on laptop provided that all the Four conditions as laid down under Section 16(2) of the CGST Act 2017 is satisfied.

But if used for Personal Purpose, then the ITC is BLOCKED U/s 17(5) of the CGST Act 2017.

Thanks sir

Your most Welcome Sir...

If I have purchased scooter for business purpose then I claim input itc

Scooter is covered under the definition of motor vehicle hence cannot claim itc as it is specifically blocked under sec 17 of cgst act.