Input tax credit under GST

rajini anil (71 Points)

17 August 2018  
Dear friends

One of my relative established a hospital along with Pharmacy & Diagnostic lab since 2015, registered under GST on 17/09/2017.

He is filing monthly returns (GSTR-3B/GSTR-1) regularly.

In the month of JULY 2018 , He purchased an equipment(Asset) for Diagnostic lab.

Can he eligible to claim Input tax credit on purchase of such machinery?

if eligible, Can apply for refund?