Computers and Laptops Not Qualified as Inputs for Transitional ITC u/s 140(3) KSGST Act; VAT ITC Denied.

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....Input Tax Credit (ITC) - Transitional credit - Whether computers, laptops etc., used by the applicant for providing output service would qualify as inputs for the purpose of availing transitional ITC under Section 140(3) of KSGST Act? - If the goods are physically available as closing stock as on 30th June, 2017, can the applicant avail ITC for the VAT paid? - Held NO....