ITC on machinery

This discussion clarifies whether kitchen equipment purchased for a coffee shop, such as mixers, can be considered capital goods for claiming GST Input Tax Credit (ITC). The user is under the regular GST scheme but opted for a 5% tax rate without ITC, and seeks to understand if machinery purchases still qualify for ITC. The consensus is that if the 5% rate without ITC was chosen, ITC on machinery cannot be availed.