Determine the amount of Input Tax Credit (ITC) admissible under the provisions of CGST Act, 2017 to PQR Ltd in respect of the following transactions which have taken place in the month of January, 2020. Take note that (i

Computation of Input Tax Credit for the month of January, 2020 Particulars of Transaction Amount of ITC (₹) Goods used in construction of an additional floor of office building at Jaipur (Working Note -1) Nil Packing Materials used in a factory (since used in course of business and taxable value of output goods include cost towards packing in terms of section 15(2)(c) CGST Act, 2017 hence, ITC on packing material shall be available) 6,500 Goods destroyed due to natural calamities (Working Note -2) Nil Paper for photocopying machine used in Administrative Office (since used in course of business hence, ITC shall be available) 1,250 Inputs used for tests or for quality control check (since used in course of business hence, ITC shall be available) 15,600 Total ITC available 23,350 Working Notes: As per section 17(5)(d) of CGST Act, 2017, Input Tax Credit shall not be available in respect of goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course of furtherance of business. Hence, input tax credit shall not be available in respect of goods used in construction of an additional floor of office building. Section 17(5)(h) of CGST Act, 2017, Input Tax Credit shall not be available in respect of goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples. Hence, no ITC shall be available in respect of goods destroyed due to natural calamities.