If we are installing Water cooler, A/C at Factory office, Can we take GST Set off the same?

Reply—As per Section 16 of CGST Act, every registered person shall, subject to such conditions and restrictions, be entitled to take credit of input tax charged 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.

Thus, taxpayer can avail benefit of input tax credit on purchase Air conditioner.