27 May 2022
Namasttee Sir, Sir, I am Sole propritor of Travels Agency purchase mobile phone and smart watch in name of my firm with GSTIN. Sir can i claim for ITC of mobile no and samrt phone for 1 Qtr (April 22 to June 22).. Sir please guide me in this matter
06 June 2022
As long as the mobile is used in the course of and in furtherance of business which may be difficult to prove since mobile is one thing which can be used for personal calls also and it becomes difficult to differentiate the ITC in that case so it is advisable not to claim ITC on smart phone and smart watch.