Which GST cases are input tax creditable

Which GST cases are input tax creditable

Which GST cases are input tax creditable? (Multiple)

A. GST paid on business raw material purchase

B. GST paid on office equipment purchase

C. GST on private consumer goods

D. GST on business service purchase

Answer: ABD

Explanation: Input GST for business taxable activities is creditable; private consumption GST cannot be claimed.