Purchase of capital goods

Input tax credit is available, subject following section and rules of the CGST Act 2017 

1) You have to fulfill all the conditions under section16(1)  16(2) , 16(4)of the CGST Act 2017 . 

2) you have to refer section 38 of the CGST Act  2017 amended up to 1st OCt 2025 . 

3) You have to refer section 17(5) of the CGST Act 2017 , to check blocked credit or not 

4) you have refer rule 36 if the CGST rules 2017 , and other relevant rules in respect of Capital goods  for ITC .

5) In case of Depreciation you have to refer section 16(3) of the CGST Act 2017. 

So always check everything in the Act & rules before taking input tax credit.

Also you have not mentioned when the laptop has been purchased, date and year of the Invoice?( Previou years / Current year) , which is important for input tax credit , So check that also . 

Take more Opinion on this. 

Purchase date 04-09-2024

Ok , So as I mentioned above you have check all the sections & rules of the CGST Act & rules 2017 related to Input tax credit, before taking input tax credit. 

• ITC Eligibility: Eligible on business laptops provided conditions under Section 16(2) are met, and subject to the strict time limits defined under Section 16(4) (for FY 2024-25, the deadline was November 30, 2025).

• Depreciation Restriction: You cannot claim depreciation on the GST tax component (₹9,000) if ITC has already been availed. Depreciation under the Income Tax Act is restricted only to the un-availed or base component of the asset.