ITC on capital goods of restaurants

Yes agreed. Although, if accommodation is Rs. 7,500 or more per day, then the restaurant in such hotel requires to charge 18%. ITC then fully eligible on capital goods, inputs & input services.

HSN 9963, serial (ix) of notification 11/2017-CT(R)

What if one state's restaurant branch1, transfering capital goods to another branch2 outside state,

Does they need to raise invoice & charge GST ?

Can Branch2 can take ITC of the same ?

Akshay, can you provide a further clarification. When the food is delivered here as a room service then it is 18%, 
but here the question asked (I presume) is whether ITC in case of restaurant services, where customers come sit and eat, where output discharged is 5%, can ITC be taken on Capital goods where even depreciation is also not taken as per I.T,can we take input in such cases. 

Also a personal question, services/purchases based on invoices taken before 14.11.2017, can take ITC. Is this true?