Input tax credit on Export of Service

sagar jain (article) (80 Points)

15 September 2018  
If Mr. A is a registered dealer and provide export services on online basis and he purchased computer and furniture for office purpose, and in his GSTR 2A credit reflect for above purchased items. so
whether Mr.A is eligible to take input tax credit as an exporter of Services or not.

Please Suggest me with proper section and guidelines.

Thanks