Q. 232 Can we claim ITC on water purify set up in the factory?

Ans. As per Section 16 of CGST Act, every registered person shall, subject to such conditions and restrictions as may be prescribed and in manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and it is not covered in Section 17(5) of CGST Act, 2017. Yes, you are eligible to claim ITC on water purifiers as it is used in factory.