Input Tax Credit depends upon the tax charged (Central tax, State tax, Integrated tax or Union Territory tax) to any Registered Person on any supply of goods or services or both used or intended to be used by him in course of his business, not on his supply part.
you can claim either ITC or for such ITC amount claim depreciation. you can't claim both ITC and depreciation at the same time. If you claim depreciation on total amount of assets (including GST amount ) you have to leave your ITC.
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