Caterpillar is a restaurant cum bar in Kolkata. It has successfully migrated to GST. While the first floor area of the restaurant is air conditioned and supplies food as well as liquor, the ground floor serves only food and is non-air-conditioned. Caterpillar wants to know: Whether they will be eligible for ITC on crockery items purchased locally in the month of March, 2017 paying VAT of Rs.72,500/-. The goods have been shown as business assets.