ITC ON MOBILE/LAPTOP GIVEN TO EMPLOYEES

If laptops and mobiles are given to employees for use in the course or furtherance of business, and tax invoice of the said goods are issued in the name of the company with its GSTIN, the company can claim the ITC paid on such inputs while paying GST on outward supplies of company.

However, if the company is treating them as capital goods and claiming depreciation even on the GST portion by capitalizing the tax amount, no ITC shall be available in that case.