gst on capital goods

A. Credit of Input Tax will not be available on the following:

i. Capital Goods used exclusively for effecting exempt supplies

ii. Capital Goods used exclusively for non-business (personal) activity

B. Credit of Input Tax will be available in totality where Capital Goods have been used for effecting taxable supplies and business activity without any restrictions

A. Credit of Input Tax will not be available on the following:

i. Capital Goods used exclusively for effecting exempt supplies

ii. Capital Goods used exclusively for non-business (personal) activity

B. Credit of Input Tax will be available in totality where Capital Goods have been used for effecting taxable supplies and business activity without any restrictions

yes, can be avail. but tax portion should not capitalized.