ITC IN COMPUTER/LAPTOP

This discussion clarifies the eligibility for claiming Input Tax Credit (ITC) on laptops used for business purposes under the CGST Act 2017. Generally, ITC can be claimed if the laptop is used in the course of business and meets specific conditions. However, ITC is blocked if the laptop is used for personal purposes or if it's a motor vehicle like a scooter, which is specifically excluded under Section 17(5) of the Act.