Asset Purchase Entry Approach

In case if company has exempted GST Sale and Purchase,What should be the approach to enter the Asset Purchase having GST invoices, as the GST can not be claimed/refunded in this case:

1. Enter Asset Purchase in Purchase Voucher (F9) and enter GST applicable and consider Asset Value excluding GST Amount.

2. Enter Asset Purchase in Journal Voucher (F7) and do not enter GST applicable separately but consider Asset Value including GST Applicable (Total Invoice Value).