A Registered Person is entitled (to take credit of input tax charged on supply of goods or services if Such supply is used for the purpose of furtherance of business
Conditions Necessary to get Entitlement of Input Tax Credit under GST
(i) You must be Registered as a taxable person under GST
(ii) Goods & Services on which you want to claim ITC, should have been used only for business purpose
(iii) ITC can be claimed on Taxable and Zero Rated( Export) supplies.
(iv) If the constitution of unregistered taxable person change due to sale, merger or transfer of business, then unused ITC shall be transferred to the sold, merged or transferred business.
(v) To claim ITC you need Supporting document like Tax Invoice, Supplementary Invoice etc.
(vi)To claim ITC it is mandatory to file all GST Return.
(vii) for goods which are received in lots you can claim ITC when you received final lot.
ITC is Not Available to be Claimed in the Following Cases, u/s 16(9):
(i) ITC cannot be claimed for Goods and services which are used for personal purpose
(ii)If Tax has been paid for Goods and services under Composition scheme
(iii) If depreciation has been claimed on the cost of capital goods, then they are not eligible for Input Tax credit
(iv) IF acquired Goods and services under a contract which result in contraction of immovable property other than Plane & Machinery.
So Ideally you cannot claim ITC on input supplies because such supply are not use or intended to be use for furtherance of business.