Dear you have purchased the item in your firm name giving him your gstn hence your supplier has genuinely entered the same in his return. now after receiving the item you had used it for personal use. so you cannot use the itc available on it.
Registered taxpayer can Claim ITC of Gst paid on inward supplies if he intends to use for the purpose of business and he has given the GSTIN at the time of purchase.
Further clarification contact - CA SACHIN M JAIN | 8097515447 | casachinmjain @ gmail.com
Yes any expense in course of business or furtherance of business , the ITC can be claimed , Subject to conditions that Not prescribed in Section 17(5) of CGST Act .
So Agree with Mr. Raja Ji , you can claim ITC
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