Sir, can i claim ITC on Air Conditioner purchased for my office purpose having a wholesale business? Please clairfy.

Reply—  As per Section 16 of CGST Act, Every registered person shall entitled to take input tax credit on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business.

However section 17(5) of CGST Act, 2017, restrict input tax credit on few goods and services. ITC on purchase of air conditioner is not restricted u/s 17(5), therefore input tax credit can be availed.