Record spare parts purchase

Your purchase should be in Purchase account with GST if you are actually only in trade of Spare parts otherwise you are doing expense if it is consumed by you in any manner. It is relevent when you are purchase your trading stock from registered dealer who's main business is of selling parts he can issu taxable invoice on that you can get credit only if you are eligible trading dealer.

if you are trader then u treat as purchase otherwise it is your expenses. ITC avail only depends on u r business nature. if you are reseller of spare parts then you get Full ITC. but the spare parts is not used of furthernes of business then u will not get ITC