ITC ON MOBILE AND FRIDGE

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.