ITC on Capital Goods Under GST

ITC on capital goods is available but comes with conditions. Depreciation choices and apportionment affect the credit.

Credit available

ITC on capital goods used for business is generally allowed.

No double benefit

You cannot claim depreciation on the tax component and also ITC. This is central to ITC on capital goods and how the rule plays out in practice.

Apportionment

Mixed-use capital goods follow Rule 43 apportionment.

GST support across Delhi NCR

Whether you need ITC reconciliation in Delhi, GST return filing in Gurugram, GST consultant in Ghaziabad and ITC reconciliation in Faridabad, our team works with businesses across the region. We combine local accessibility with pan-India GST expertise so your compliance is handled end to end.

Frequently asked

Why does ITC on capital goods matter for my business?

Getting ITC on capital goods right keeps your filings consistent and your GSTINs free of avoidable notices. When the position is unclear, a quick expert review is far cheaper than a later dispute.

Talk to a GST specialist

Have a specific question on this topic? Book a free consultation with KYRA GST — first response within 24 hours, and a written quote before any work begins. You can also explore our GST services.