Aditi Company Ltd. is engaged in the manufacturing of heavy machinery. It procured the following items during the month of April, 2022: S. No. Items GST Paid (₹) (i) Electrical transformers to be used in the manufacturin

Computation of ITC available with Aditi Company Ltd. for the month of April, 2022 Sr. No. Particulars Amount (₹) i. Electrical transformers [Being goods used in the course or furtherance of business, ITC thereon is available in terms of section 16(1) of Central Goods and Services Tax Act (CGST Act), 2017]. 5,00,000 ii. Trucks used for the transport of raw material [Input Tax Credit (ITC) on motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver) has been specifically disallowed under section 17(5)(a) of CGST Act 2017, ITC on motor vehicles used for transportation of goods is allowed. 1,20,000 iii. Goods purchased from R Traders [Receipt of goods by the recipient is a basic condition for availment of ITC under section 16(2)(b) of the CGST Act, 2017. Since the goods have been received in the month of May 2022, ITC thereon can be availed in May 2022 and not in April, 2022 even though the invoice for the same has been received and debited in April, 2022] Nil iv. Confectionery items for consumption of employees working in the factory [ITC on food or beverages is specifically disallowed (blocked) unless the same is used for making outward taxable supply of the same category or as an element of the taxable composite or mixed supply Section 17(5)(b)(i) of CGST Act, 2017] Nil Total ITC 6,20,000