ITC ON MOBILE AND FRIDGE

Yes you may claim

You can claim ITC for the purchase of refrigerator. But, Mobile phone ITC will be questionable.

If mobile fully used in office and business uses then You can claim ITC. If it's not only using business purposes then better to leave the ITC.

If you use the refrigerator and mobile phone for office use and your gst registration No. in the invoice of the seller you can claim ITC in this regard.

If the Mobile and the Refrigerator is being used in the course of or furtherance of business, then you can claim INPUT TAX CREDIT ( ITC ) on them by virtue of Section 16(1) of the CGST Act 2017.

However ensure that all the FOUR CONDITIONS as laid down under Section 16(2) of the CGST Act 2017 is satisfied before claiming ITC.