ITC on capital goods when opt out from composition scheme

I had purchased furniture in September 2017 on which gst paid by me....but from 1.January.2018 i opt out , so can i take ITC on such capital goods.....please mention section if available....
Replies (2)

pl elaborate the question

i.e. i opt out out from composition scheme from 1.jan.2018..
so capital goods on which i had paid gst when buy in September 2017.ITC is available or not now on such capital goods. like furniture

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