CAN WE CLAIM ITC IN FIXED ASSETS LIKE  AIR CONDITIONER AND CAR . DEALER IS A MANPOWER SUPPLIER AS CONTRACTOR.

reply— If your client is engaged in taxable supplies, and has purchased the Air conditioner or Air cooler exclusively for business purpose,  the GST paid can be claimed as credit in the same way as inputs.Input tax credit on car is not available in view of block credit u/s 17(5).