Gst input credit

Yes, you can avail ITC

Yes u can

Thanks

when you are purchasing any Capital Goods* (Air Conditioner) for your Business**, you will pay the applicable GST rate. This GST paid can be claimed as credit in the same way as Inputs
.
However, if you claim depreciation on the GST paid while purchasing the capital asset, you cannot claim input tax credit.

So that we can say that, if you claim Depreciation (on Cost+GST) under the provisions of the Income-tax Act, 1961 then on such Air Condition purchased, then you can not get the Input Tax Credit.