Arihant Ltd., a registered supplier from Rajkot, is engaged in the manufacture of heavy machinery. The company provides the following details of purchases made/services availed by it during the month of July, 2025: S. No

Computation of ITC that can be availed by Arihant Ltd. for the month of July, 2025 Particulars Amount (₹) Purchase of iron used as a raw material Nil [When inputs are received in lots, ITC can be availed only on the receipt of last lot. Since last lots received in August, 2025, ITC cannot be availed in July, 2025] Purchase of accessories delivered directly to the dealers of the company 1,00,000 [Goods delivered to another person on the direction of the registered person by way of transfer of documents of title or otherwise, either before or during the movement, are deemed to have been received by such registered person. Thus, ITC is available to the registered person, on whose order/direction the goods are delivered to a third person.] Electrical Transformers 4,25,000 [Being goods used in the course or furtherance of business, ITC thereon is available in terms of section 16(1)] Truck used for the transport of raw material 1,40,000 [ITC on motor vehicles used for transportation of goods is not blocked under section 17(5)(a)] General Insurance taken on Truck 20,000 [ITC on General Insurance on motor vehicles used for transportation of goods is not blocked under section 17(5)(a)] Total ITC 6,85,000