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How to claim ITC on Capital assets?

This query is : Resolved 
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(Querist)
07 March 2022 The GST registered dealer bought a laptop and Air conditioner (A/c) for his office day to day activity. Can ITC 100% be taken in GSTR3B?


Can you please explain how to show it in GST Returns?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
07 March 2022 Yes, claim 100% ITC in GSTR 3b.

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