Input on computer purchase
mohan (Tax Consultant ) (181 Points)
12 October 2019
can I claim GST input on computer purchase for business purposes
2 Replies
Shivam RC
(Student)
(23683 Points)
Replied 12 October 2019
As per the Provision of Section 16(1) of the CGST Act 2017, ITC on Goods/Services used in the course of business can be claimed.
If the Computer is used in the course or furtherance of business, then YES you can claim ITC on Computer.
Ensure that all the FOUR CONDITIONS as laid down u/s 16(2) of the CGST Act 2017 has been satisfied before claiming ITC. Following are the Four conditions :
1). Possession of a Tax Invoice.
2). Received the Goods.
3). The Supplier must have paid the taxes.
4). The Recipient must have filed the Return.
Warm Regards.
If the Computer is used in the course or furtherance of business, then YES you can claim ITC on Computer.
Ensure that all the FOUR CONDITIONS as laid down u/s 16(2) of the CGST Act 2017 has been satisfied before claiming ITC. Following are the Four conditions :
1). Possession of a Tax Invoice.
2). Received the Goods.
3). The Supplier must have paid the taxes.
4). The Recipient must have filed the Return.
Warm Regards.
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