ITC ON MOBILE AND FRIDGE

can we claim itc on mobile and refrigerator for office?
Replies (4)
Quick Summary
This discussion clarifies whether Input Tax Credit (ITC) can be claimed on refrigerators and mobile phones purchased for office use under GST. Generally, ITC on a refrigerator for office use is claimable. For mobile phones, ITC is claimable if the device is exclusively used for business purposes. If there's mixed personal and business use, claiming ITC on mobiles is questionable and best avoided. Ensure all conditions under Section 16(2) of the CGST Act are met before claiming ITC.

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.

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