Dear sir, One of my client is dealing both electronics & regular household items and food & beverages now he want to register GST , then how to claim ITC - in case only sale of Food items but only purchase of electronics in that period and vice versa, Can we claim as the goods are different from one to another (in nature & GST rate wise too)

Reply—As per Section 18(1)(a) of CGST Act, a person who has applied for Registration under this Act Within thirty days from the date on which he becomes liable to Registration and has been granted such Registration shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act.

As per above provision a new registered person is eligible to claim input tax credit in respect of inputs.

As per Rule 40 of CGST Rules, the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit.

As per section 17(5) of the CGST Act, ITC on Food and beverages supplied are blocked credit for registered persons except when it is either further supplied or supplied as part of mixed or composite supply. So for further supply you can claim ITC accordingly. And in case of electronic items, ITC can be claimed.  You can claim it vice versa provided it is included in your registration certificate.