A registered supplier has claimed depreciation as per Income Tax Act, 1961 on the total cost of a machinery including IGST component of Rs. 36,000. He can avail ITC to the tune of Rs. _____

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1. A registered supplier has claimed depreciation as per Income Tax Act, 1961 on the total cost of a machinery including IGST component of Rs. 36,000. He can avail ITC to the tune of Rs. _____