Itc of gst paid on purchase of moblie

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Can ITC of GST paid on purchase of mobile phone, be availed? Whether the ITC to be taken in the month of purchase or the same to be apportioned in no. of years?

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ITC on the same is not specifically disallowed if the same is purshased for business purpose & not for personal consumption, so it can be availed.
ITC can be taken in the month of purchase itself.

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